Business rates on empty properties

A property unoccupied for less than three months

A property is exempt from unoccupied rates when the whole property has been unoccupied for a period which does not exceed three months.

A property unoccupied for less than six months

If a property is deemed to be a 'qualifying industrial hereditament,' it can be entitled to up to six months' exemption, providing the property is wholly unoccupied for that duration.

A qualifying hereditament is deemed to be an inheritable property that is not a retail hereditament, where buildings are:

• Constructed or adapted for use of a trade or business, and
• Constructed or adapted permanently for the use of one or more of the following purposes:
  • The generation of electricity
  • Storage and handling of goods in the distribution
  • The working or production of minerals
  • The manufacture, repair or adaptation of goods/materials of goods/ materials subject to a process

Last updated: ‎22/01/2024 13:43