Empty Properties

 

Empty Properties

Empty Properties

Rates are not payable for up to 3 months on properties which are unoccupied and empty of all moveable items.  After 3 months, a charge of 50% of the normal rate applies.

However, there are certain classes of properties that are exempt from the 50% unoccupied rate.  These are as follows:

• Listed Buildings
• Industrial properties - with no retail element
• Properties with an RV of less than £1700
• Properties where the person entitled to possession is a trustee for sequestration, liquidation or executors. 
• Properties where the Company has been wound up under the Insolvency Act
• Properties prohibited by law to occupy
• Properties under compulsory purchase order.

For further information or to request an application form, please contact the Local Taxes team on 01738 477430 or e-mail LocalTaxes@pkc.gov.uk.