Empty Property Rating

Most properties that have been empty for more than three or six months, no longer receives relief from rates.

After the initial three or six month rate-free period expires, empty property is liable for 100% of the basic occupied business rate unless it:

  • qualifies for an exemption from rates under the NNDR (Unoccupied Property) Regulations 1989 (S.I. 2261). These exemptions include that the property is listed; or subject to a building preservation notice; or that the lease to the property is held by a company in administration
  • qualifies for the new zero rate. From 1 April 2008, the rates liability of empty property that is held by a charity and appears likely to be next used for charitable purposes, or that is held by a community amateur sports club and appears likely to be next used for the purposes of the club, will be reduced from 10% of the basic occupied rate to zero
  • has a rateable value of less than £2,600

If your property is not capable of beneficial occupation the valuation officer may judge that it should be taken out of the rating list altogether.

If the state of your property is damaged for the purposes of avoiding rates, under new anti-avoidance legislation, your valuation officer will be required to disregard the change in the property’s state when assessing its rateable value.

The changes to empty property relief are not grounds for appeal.

If you disagree with your rateable value you can challenge it by making a ‘proposal’ against it to your local valuation office.

You can contact us or the local valuation office for further information about the arrangements for making proposals.

To attract a second exempt period of three months, a property must have been occupied for at least six weeks (42 days).

How to apply

Complete and email a Business Rate Empty Rate Application to business.rates@molevalley.gov.uk

If you have any queries, email business.rates@molevalley.gov.uk