Business rates - unoccupied property

Since the 1st April 2008, full business rates have been payable on business premises that have been empty for more than three months, or six months in the case of industrial and warehouse property.

In a limited number of circumstances the empty property may be exempt from charge.  They are as follows:

• The owner of the property is prohibited by law from occupying the property (e.g. no fire certificate)
• The property is a listed building
• The rateable value is less than £18,000 (this figure reduces to £2,600 from 1st April 2011) 
• The owner is a company or person in administration or liquidation
• Property is held by a charity or a Community Amateur Sports Club (CASC)