Business rates on empty commercial property

In England, most empty properties receive three months of empty property relief. Certain industrial premises, including warehouses, may receive a further three months. After the relief period, the owner will usually have to pay the full business rates bill unless another exemption or relief applies.



The Valuation Office Agency’s guidance explains that the usual relief period is three months, extended to six months for defined industrial properties. The exact classification of a property matters, so do not assume that every warehouse or industrial unit qualifies for the longer period.

Business rates are a devolved matter, so the rules and processes may differ in Scotland, Wales and Northern Ireland. Check the relevant local authority or government guidance for the property’s location.

Tell the local council when a property becomes empty and check what relief has been applied. Keep a record of the date the property became vacant and any changes in its use or condition.

If only part of a property is empty, ask the council whether relief may be available for the vacant area. If works mean the building cannot be used, check what evidence the council or Valuation Office Agency needs.



Do not rely on an assumed exemption or leave the bill unchecked. Contact the local authority if the bill doesn't reflect the property’s circumstances or if you think relief hasn't been applied.

Rates can add to the cost of holding a property while it is being marketed or prepared for a new occupier. When reviewing the property’s position, include rates alongside rent, insurance, service charges, repairs and any planned works.



North360 can discuss a property’s letting prospects and the practical steps to bring it back to market.

GOV.UK: Empty property relief

Valuation Office Agency: Empty property rate