Unoccupied Property Rating

Non domestic properties, which are unoccupied, may be liable for empty property rates. Rates are charged at 100% of the normal liability. Liability begins after the property has been empty for three months, or in the case of factories and warehouses, after the property has been empty for six months. Certain types of unoccupied property are exempt from empty property rates. These include:

• Properties with a rateable value of less than £2,600 (from 01/04/11). Prior to this the limit was £15,000 for the period 01/04/09-31/03/10 and £18,000 for the period 01/04/10-31/03/11;

• Ancient monuments and listed buildings;
• Properties which cannot be occupied by law;
• Properties where the person entitled to occupy is a liquidator or a trustee in bankruptcy;
• Properties where the person entitled to occupy is an executor for a deceased person;
• Properties owned by charities and community amateur sports clubs if the properties next use is likely to be wholly or mainly for charitable purposes or for the purposes of a sports club;

• Properties where the person entitled to occupy is an administrator (This came into effect from 01 November 2008).