Empty or Unnoccupied Properties
Non-Domestic properties that are unoccupied may still be liable to Business Rates at 50% of the annual charge.
Liability begins 3 months from the day after the property becomes unoccupied. If a new person becomes entitled to possession either during, or after, this 3 months period, a further ‘free’ period cannot be given.
Certain types of property, for instance factories and warehouses, are exempt from empty property rates. This is where the Valuation Office has classed the property as Industrial.
Properties with a Rateable value of 2200 or less are exempt from empty property rates altogether.
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