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NDR Explanatory Notes

Chapters in this topic

  1. Non-domestic rates
  2. Business rates instalments
  3. National non-domestic rating multiplier
  4. Rateable value
  5. Revaluations
  6. Business rates reliefs
  7. Unoccupied property rating
  8. State aid
  9. Rate relief for businesses in rural locations
  10. Rating advisers
  11. Information supplied with demand notices

Unoccupied property rating

Business rates are generally payable in respect of unoccupied non-domestic property. However, they are generally not payable for the first three months that a property is empty. This is extended to six months in the case of certain industrial premises, whilst certain other properties such as vacant listed buildings are not liable for business rates until they are reoccupied. Full details on exemptions can be obtained from your local authority or from gov.uk at https://www.gov.uk/apply-for-business-rate-relief.

Elsewhere on the web

Previous Business rates reliefs
Next State aid