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Reliefs for empty or newly re-occupied properties

Empty Property Relief

All empty properties can get 50% relief from non-domestic rates for the first 3 months they're empty. They can then get a 10% discount after that.

Empty industrial properties can get 100% relief from non-domestic rates for the first 6 months that they're empty. They can then get a 10% discount after that.

You can get 100% relief for the whole time a property is unoccupied, if:

  • it's a listed building
  • it has a rateable value under £1,700
  • it's owned by a trustee for sequestration, liquidation or executors
  • the company who owns it has been wound up
  • by law, the property cannot be occupied
  • it's under a compulsory purchase order
  • it has no buildings (empty ground)

Contact your local council to see if you're eligible or to apply.

Fresh Start

Under Fresh Start, businesses occupying certain long-term empty properties may be entitled to a 100% business rates discount for their first year in those premises.

You may be eligible if:

  • you started occupying the property on or after 1 April 2018 and the property had previously been empty for at least 6 months
  • the property has a rateable value under £65,000

From 1 April 2021, the rateable value threshold will increase to £95,000.

Contact your local council to see if you're eligible or to apply.

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