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

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