Thursday 17 September
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Business rates on empty properties
Exemption for unoccupied 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: 24/11/2025 12:45
