Empty, unoccupied properties

Business rates will not be payable in the first three months that a property is empty. This is extended to six months in the case of certain industrial properties.

Certain categories of unoccupied property may be exempt indefinitely from a charge:

• properties with a rateable value less than £2,899 (effective from 1^st April 2017)
• occupation prohibited by law
• vacant due to action taken on behalf of the Crown
• listed building subject to building preservation notice
• ancient monuments included in schedule compiled under Ancient Monuments & Archaeological Areas Act 1979(b)
• owner entitled to possession only in his capacity as personal representative of a deceased person
• a bankruptcy order subsists in respect of the owner’s estate
• owner entitled possession as trustee under deed of arrangement
• owner is a company subject to winding-up order under the Insolvency Act 1986 or being wound up voluntarily under that Act
• owner in administration or subject to an administration order
• owner entitled to possession in their capacity as liquidator