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.