With effect from the 1st April 2008 the government changed empty property relief to encourage empty properties to be put back into use.

Since this change any empty property, after a three month period (six months in the case of certain industrial property), will be liable for 100% of the basic occupied business rate, unless:

• The empty property has a rateable value of less than £2,200.
• The empty property is held by a Charity or Community Amateur Sports Club (CASC) and is likely to be used for charitable purposes or for the purposes of the sports club.
• The empty property is a listed building.
• A company in administration owns the empty property.

Property not capable of occupation

If your property cannot be occupied because it is in poor condition and cannot be repaired at a reasonable cost, the Valuation Office may take it out of the ratings list altogether.

However, if your property has been damaged for the purpose of avoiding rates, the Valuation Office will make an assessment without taking this change into consideration.  For example, if you remove a roof from your empty property in an attempt to stop it being rated, it will be valued as if the roof has not been removed.

Partly occupied property

If your property is partly occupied we can ask the Valuation Office to split the rateable value between the occupied and unoccupied parts.

The empty part will qualify for the three or six month exemption. Then the full-occupied rate will apply to the whole property again.

Appealing against the change in your rates liability