Business Rate Exemptions
Business Rate exemptions can apply to both empty and occupied properties:
Empty Properties:
- Shops and offices that become empty are exempt from Business Rates for the first three months after which a 100% charge is payable.
- Industrial premises such as factories, warehouses, workshops & stores are exempt for the first six months after which a 100% charge is payable.
- Other properties exempt from paying Empty Property Rates on an indefinite basis include:
- Listed buildings
- Ancient monuments
- Where the liable person is a deceased person’s representative
- Where the liable person is subject to a bankruptcy/winding up order
- Where the ratepayer is a company in administration
- Where the Rateable Value is less than £2200
- New properties where a Completion Notice has not been issued
- Where occupation is prohibited by law
Occupied Properties:
- Certain occupied properties are exempt from Business Rates and include:
- Agricultural land and buildings
- Fish farms
- Fishing rights
- Places of religious worship
- Certain property of Trinity House i.e. lighthouses, buoys
- Sewers
- Property of drainage authorities
- Parks
- Property used for the disabled
- Air raid protection works
- Swinging moorings
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