A building is classed as empty (unoccupied) if it isn't being used and all stock and effects have been removed (apart from fixtures and fittings).
Empty non-domestic properties are automatically exempt from business rates for the first 3 or 6 months the property is empty, depending on the type of property. After this exemption period, full business rates are payable for most properties. There are some further exemptions for very specific circumstances.
Up to 31 March 2024 while a property was empty, the rates calculation used the standard multiplier even if the lower small business rates multiplier applied when the property was in use. From 1 April 2024 the small business rates multiplier will apply to properties with a rateable value under £51,000.
Where there is a leaseholder, the leaseholder is responsible for paying. Otherwise, the owner must pay.
If you get a Business Rates bill for an empty property and you're no longer the owner or tenant, please tell us about the change in circumstances.
The 3- or 6-month rate-free period for empty properties
You don't have to pay rates for the first 3 months a property is empty, or for the first 6 months where the property counts as qualifying industrial premises.
Up to 31 March 2024 to start a new rate-free period, the property must have been occupied continuously for six weeks before becoming empty again. From 1 April 2024, the property must be occupied for thirteen weeks to start a new rate-free period.
You don't get a further rate-free period if there is a change in ownership, leaseholder, or tenant.
Contact the team directly on 01773 841444 or email nndr@ambervalley.gov.uk
