Business Rates - Empty Properties
If you own, or hold a lease for, a non-domestic property and it is empty and not in use then you will be entitled to a period of exemption from the date it first became empty.
If you own, or hold a lease for, a
non-domestic property and it is empty and not in use then you will
be entitled to a period of exemption from the date it first became
empty.
If the property remains empty after that
exemption period, you will be liable to pay full business
rates.
Exemption Classes
If your property is empty and falls into one
of the following categories, you will be exempt from paying
business rates:-
- A property empty less than 3 months
- A property with a rateable value of under £2,600
- A qualifying industrial property empty less than 6 months
- An ancient monument
- A listed building
- A property where occupation is prohibited by law
- A property kept empty by action of Crown or public
authority
- A property where the owner is bankrupt
- A property where the owner is a trustee under a deed of
arrangement
- A property where the owner is entitled to possession as a
liquidator
- A property whose owner is entitled to possession only in his
capacity as the personal representative of a deceased person
- A property whose owner is a company in administration
- A property whose owner is a company which is subject to a
winding-up order
- The Government is introducing a new temporary measure for
unoccupied new builds from October 2013. Unoccupied new builds will
be exempt from unoccupied property rates for up to 18 months (up to
state aid limits) where the property comes on to the list between 1
October 2013 and 30 September 2016. The 18 month period includes
the initial 3 or 6 month exemption and so properties may, if
unoccupied, be exempt from non-domestic rates for up to an extra 15
or 12 months.
Applying for a period of
exemption
If your property is empty you should write and
advise the Business Rates Section at;
Business Rate Section,
Wansbeck Square,
Ashington,
Northumberland,
NE63 9XL
When writing to us please state whether it
falls into any of the exempt empty property categories above.
Properties exempt from
rating
Certain types of property are not included in
the rating list for non-domestic rates and therefore are not
charged business rates.
- Agricultural land and buildings
- Fish Farms
- Places of religious worship
- Lighthouses, buoys and beacons
- Properties of drainage authorities
- Parks
- Properties used by the disabled
- Air raid protection works
- Swinging moorings
- Visiting forces headquarters
- Properties in enterprise zones
These are generic descriptions of the types of property that
are exempt from business rates. For full explanations please
contact the Business Rates section or click here to
visit gov.uk.
Contact us
If you require any further information regarding the above
or need to inform us of any other change of circumstances please
contact us by;
