Business Rate Exemptions
Exempt properties or land are not shown in the Rating List and therefore have no liability for business rates.
Such exemptions include land and buildings used for:
- agricultural purposes
- fish farms
- places of religious worship
- open public places such as parks
- property used for the disabled
- property in enterprise zones.
If your property is used under such circumstances, you should contact the Valuation Officer Agency for further information.
Generally, empty rates are not payable on a property which is completely unoccupied and has a rateable value below £2,600 from 1st April 2011.
There is no liability for rates for a period where a property has been continuously unoccupied provided there has been continuous occupation for the previous six weeks or from the day that it is determined as its 'completion date' in respect of new properties. The period is 3 months, and this is extended to six months for industrial properties.
Exemptions from Empty Rates
Certain properties are exempt from empty rates. Where an unoccupied property is prohibited by law from occupation, no empty rates are payable. This situation may arise where a Council has taken legal steps to prevent occupation as a risk to health or safety.
Listed buildings are exempt provided that they are included in a list of buildings of special architectural or historic interest or subject to a building preservation notice under the terms of the Town and Country Planning Act 1971 and the Planning (Listed Buildings and Conservation Areas) Act 1990.
Personal Representatives of deceased persons are exempt together with insolvency and debt administrators entitled to possession only in their respective representative capacities.
If you have any questions, or think you may be entitled to an exemption, our contact details can be found in the top left hand corner of this page.