Premises generally have
to be completely unoccupied to qualify for Empty Property Relief.
The rate liability for
most empty subjects can be relieved at the rate of 50% for a maximum period of
3 months, thereafter 10% relief will apply.
Empty industrial premises can claim full exemption for 6 months,
and thereafter 10% relief.
The Empty Property Rate
does not apply to the following categories of property:
- Properties with Rateable Values of less than
- Properties unoccupied due to death or insolvency
- Properties which are prohibited by law from occupation
- Properties which are under a compulsory purchase order
- Properties which have a Preservation Order, Listed Buildings and Ancient monuments
New Build property that is first entered in the Valuation Roll in the 2013/14
to 2016/17 Financial Years which is
unoccupied (exempt from Empty Property Rates for a maximum of 18 months)
Please complete Section 5 below if you consider that your property falls into one of these categories.