Exempted buildings and empty buildings relief

There are different rules for exempted buildings and empty properties.

Exempted buildings

Certain properties are exempt from business rates.

You may not have to pay business rates on:

  • agricultural land and buildings, including fish farms
  • buildings used for training or welfare of disabled people
  • buildings registered for public religious worship or church halls

However, there are strict legal requirements for these exemptions.

If your property is in England, you can report that you think it should be exempt using your business rates valuation account.

There’s a different way to report exemptions if your property is in Wales.

Empty properties

You do not have to pay business rates on empty buildings for 3 months. After this time, most businesses must pay full business rates.

Some 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

Contact your local council to let them know when your property becomes vacant.