If a building is empty, you might be able to claim relief depending on the previous and current circumstances.

Changes to the business rate liability of empty properties took effect on 1 April 2008 as follows:

• three months exemption for empty buildings
• six months exemption for industrial premises (eg. warehouses)

Once the exemption period has elapsed, business rates will be due at full charge even if the property still remains empty.

Exempt from paying empty rate charges

Certain property may be exempt from paying empty rates:

• the property has a rateable value less than £2,900
• the owner is prohibited by law from occupation, or allowing the property to be occupied
• properties owned by charities – only if the property’s next use will be mostly for charitable purposes
• community amateur sports clubs buildings – only if the next use will be mostly as a sports club
• the property is kept vacant by reason of action taken by or on behalf of the Crown or any local or public authority with a view to prohibiting the occupation of the property or to acquiring it
• listed buildings – until they’re reoccupied