Empty or Part-occupied Properties

Empty Properties

When a property becomes vacant it is exempt from rate for three months if it remains vacant. At the end of the three month rate free period, rates become payable at 50% of the normal rate. Empty rates continue to be payable until somebody occupies the property.  It is important to note that the three month rate free period applies to the property only. Therefore, if you purchase an empty property you will be immediately liable for empty rates if it has been vacant for more than three months prior to you buying it.

Empty property rates do not apply to factories, warehouses and properties with a rateable value of less than £1,900. There are other exemptions also. If you require assistance, contact the Business Rates Section.  In some circumstances it may be possible to receive a reduction in your rates where only part of the premises is vacant. You can read about the types of relief available below.

Part Occupation

If part of your property is temporarily vacant you may be able to claim a reduction on the vacant part. Wherever possible, you should request the Valuation Officer to separately assess the vacant premises so that you may claim empty rate relief on it. We give you details of how to appeal. However, it is not always possible for the Valuation Officer to split a property in this way.