Business rates relief

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Empty property relief

If you get empty property relief, you do not have to pay business rates on your empty property for 3 months. The relief starts from when the property becomes empty. After this time, most businesses must pay full business rates.

The following properties can get extended empty property relief:

  • industrial premises (for example warehouses) are exempt for a further 3 months

  • listed buildings - until they’re reoccupied

  • buildings with a rateable value under £2,900 - until they’re reoccupied

  • properties owned by charities - only if the property’s next use will be mostly for charitable purposes

  • community amateur sports clubs buildings - only if the next use will be mostly as a sports club

How to get empty property relief

Contact your local council to:

  • let them know when your property becomes vacant

  • check if you can get extended empty property relief

  • find out more about how empty property relief works in your area

If your circumstances change

Report changes to make sure you’re paying the right amount and do not get a backdated increase in your bill or overpay.

Contact your local council if:

  • your property is no longer empty

  • you get another property

  • you make any changes to your property that would increase its value - for example, extending or renovating it
  • the nature of your business changes or it moves to different premises

If you’re no longer eligible for empty property relief, you’ll usually need to pay your new rate starting from the day your circumstances changed.

Check which changes in circumstance you need to report to the Valuation Office Agency (VOA).

If you think you should be getting empty property relief but are not

Contact your local council if you’re not getting empty property relief and you think you’re eligible for it.

If you’re not eligible for empty property relief

You may also be eligible to take a short break from paying business rates bills if your property is one of the following:

  • partly empty

  • being refurbished

If you’re in financial difficulty, you may also be able to get hardship relief.

If your property is partly empty

Your local council may offer business rates relief for a short time if your property is partly empty.

If you’re eligible, you’ll get relief on the part of the property that is empty, starting from the day it became empty.

Contact your local council to find out if this is offered in your area, check if you’re eligible and apply.

If your property is being repaired or refurbished

Tell the VOA if the building cannot be used because it’s being repaired or refurbished. Use your business rates valuation account to do this.

The VOA will assess the property and the work that’s being done on it. If the VOA decides the repairs or improvements mean that the property cannot be used, you will not have to pay business rates until the building can be used again.

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