No business rates are payable for the first 3 months that a property is empty, extended to 6 months in the case of qualifying industrial hereditaments – (e.g. warehousing, manufacturing, storage etc). After this period rates are payable in full unless exemptions apply. No empty rates are payable for vacant properties assessed at below Rateable Value (RV) of £2,900.
To qualify the empty property must have been occupied for a period of more than 26 weeks immediately beforehand. Any period of occupation which is less than 26 weeks is disregarded.
Charities and CASCs
Charities and community amateur sports clubs can apply for relief of up to 80% if a property is used for charitable purposes. Local councils can provide additional
'discretionary relief’ (up to 100%).
Local authorities are able to provide hardship relief if they believe that it is in the interests of the local community to do so.
Retail Leisure and Hospitality Relief
Retail, hospitality and leisure relief replaced the retail discount on 1 April 2022.
You could qualify for retail, hospitality and leisure relief if your business is mainly being used as a:
- restaurant, café, bar or pub
- cinema or music venue
- hospitality or leisure business: for example, a gym, a spa or a hotel.
For the period from 1 April 2023 to 31 March 2024 relief is to be calculated at 75% – up to a total value of £110,000 per business.
For the period from 1 April 2024 to 31 March 2025 relief is to be calculated at 40% – up to a total value of £110,000 per business.
Registered Childcare Properties
Registered childcare providers receive 100% relief until 31 March 2025.
Post offices with a Rateable Value up to £9,000 receive 100% relief.
Post offices with a Rateable Value between £9,001 and £12,000 receive 50% relief.
Note: Many of the reliefs and discounts are subject to Subsidy Control (this replaced European State Aid de minimis thresholds). An enterprise may not receive relief which qualifies as Subsidy to greater than 325,000 Special Drawing Rights (around £332,000 in July 2022) over a rolling three-year period.