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Empty properties

With effect from 1 April 2016, if your business property is unoccupied 50% relief from rates may be awarded for a maximum of 3 months. If the property has been empty for more than three months you will be liable to pay 90% of the non domestic rate.

Please note this replaces the 3 month 100% relief which was in place prior to 1 April 2016.

An unoccupied industrial building with no retail element can be awarded 100% relief for a maximum of 6 months.  Where industrial buildings remain empty for longer than 6 months a 90% charge is then due.

From 1 April 2020 the required  period of occupation between  claims for unoccupied property relief increased from 6 weeks to 6 months.  In effect, for the purposes of calculating  empty property relief entitlement,  a property is treated as if it had been unoccupied during any period of occupation lasting less than 6 calendar months.

Other categories that may be eligible for 100% relief while empty, without time limit, are listed below:

  • Listed Buildings
  • 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.
  • Other lands and heritages that do not comprise of any building or part-building

How do I apply?

Apply online for empty property relief

For further information, please contact Local Taxes by phoning 01738 477430 or email