Since April 2018 100% relief for vacant commercial properties is now only granted for 3 months , or 6 months if the property is industrial, after this initial relief period full rates become due regardless of if the property is occupied or not.

A property which is empty passed the initial 3 or 6 months but fits any of the following criteria will remain eligible for 100% rates relief until occupied ;

  • The property is a listed building
  • The property’s occupation is prohibited by law
  • It is an ancient monument
  • The property has an RV less than £2,900 in England or £2,200 in Wales.
  • The owner is entitled to possession of the property only as the representative of a deceased person
  • The owner of the property is in liquidation / administration
  • The owner is a charity , or trustee of a charity and when the property is next in use it will be wholly or mainly used for charitable purposes
  • On the grounds of hardship
  • The property is only partially occupied – in which case the empty section can be split from the occupied section and a partial relief granted on the empty section.

If your property is currently empty and you are coming to the end of your three or six month relief period or are paying full rates and would like to discuss how you can mitigate the rates payable please contact us at: