Empty property relief

Part of: Business rates reductions and reliefs

You may not have to pay business rates on an empty property for a limited time. This relief applies automatically if you meet the criteria.

What you get

Type of property Relief period
Most commercial properties 3 months
Industrial properties (for example, warehouses) 6 months

After this period, you’ll pay full business rates unless another relief or exemption applies.

Exemptions

Some empty properties may be exempt from business rates. These apply in specific circumstances.

When your property is exempt Description
Charities The property is owned or leased by a registered charity and will be used for charitable purposes.
Community Amateur Sports Clubs (CASCs) The property is owned or leased by a CASC and will be used for the club’s activities.
Small properties The property has a rateable value under £2,900.
Action by a public authority The property is empty because of action taken by the Crown, a local authority, or a public body (for example, if occupation is forbidden or the property is being bought).
Building preservation notice The property is subject to a building preservation notice.
Personal representative The owner only has possession because they are the personal representative of someone who has died.
Bankruptcy The owner is bankrupt.
Deed of arrangement The owner has possession as a trustee under a deed of arrangement.
Company winding up The property is owned by a company being wound up voluntarily or by court order.
Liquidation The owner has possession as a liquidator.
Administration The property is owned by a company in administration.

Read more about empty property relief on the GOV.UK website.