Bear in mind that some organisations and buildings do not need to pay rates whether empty or occupied - see 'Rates Relief' above
As you would expect, there is a whole industry devoted to avoiding paying rates on empty buildings but be careful - governments have a habit of doing nothing for years, then suddenly cracking down and sending people to prison as an example to others.
If some of this is wrong or misleading, please let me know by email if possible
This is straight from a UK Government guide to empty rates
You do not have to pay business rates on empty buildings for 3 months. After this time, most businesses must pay full business rates
But industrial premises (including warehouses) are exempt for a further 3 months giving a total of 6 months rates free
Listed buildings are rates free until they’re reoccupied
Buildings with a rateable value under £2,900 are rates free while empty until they’re reoccupied
Properties owned by charities are rates free while empty if the property’s next use will be mostly for charitable purposes
Community amateur sports clubs buildings are rates free while empty if the next use will be mostly as a sports club
This is straight from a Welsh Government guide to empty rates
All empty business properties are exempt from paying business rates for 3 months after the property becomes vacant
Industrial premises, including warehouses, do not pay empty rates for a further 3 months making 6 months rates free in total
Listed buildings are exempt from paying empty rates until they become occupied again
Buildings with a rateable value under £2,600 are exempt from paying empty rates until they become occupied again
Properties owned by charities are exempt from paying empty rates if the property's next use is likely to be wholly or mainly for charitable purposes
Community amateur sports club buildings which are exempt if their next use is likely to be wholly or mainly for a sports club
A business whose owner is a company which is subject to a winding-up order made under the Insolvency Act 1986 or which is being wound up voluntarily under that Act is exempt from paying empty rates
A business whose owner is a company in administration within the meaning of paragraph 1 of Schedule B1 to the Insolvency Act 1986 or is subject to an administration order made under the former administration provisions within the meaning of article 3 of the Enterprise Act 2002 (Commencement No. 4 and Transitional Provisions and Savings) Order 2003 is exempt from paying empty rates
A business whose owner is entitled to possession only in his or her capacity as the personal representative of a deceased person is exempt from paying empty rates
This is straight from a Scottish Government guide to empty rates
All empty properties can get 50% relief from business 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 business rates for the first 6 months that they're empty. They can then get a 10% discount after that.
You do not pay rates on an empty building if it's a listed building but we are told that this may change shortly
You do not pay rates on an empty building if it has a rateable value under £1,700
You do not pay rates on an empty building if it's owned by a trustee for sequestration, liquidation or executors
You do not pay rates on an empty building if the company who owns it has been wound up
You do not pay rates on an empty building if by law, the property cannot be occupied
You do not pay rates on an empty building if it's under a compulsory purchase order
You do not pay rates on an empty building if it has no buildings (empty ground)
I cannot find a simple guide to Northern Ireland empty rating but this is what I believe to be the case but do NOT rely on it
There are no vacant rates payable for a property with a Net Annual Value (NAV) of less than £2,000
For properties with a NAV of £2,000 or more, empty rates are not payable for three months. After the three month free period, rates will be billed at 50% of the normal occupied amount.
Empty rates are NOT payable if the property is a Qualifying Industrial Hereditament
Empty rates are NOT payable if occupation of the property is prohibited by law or a public authority
Empty rates are NOT payable if the Property is a listed building or is subject of a Building Preservation Notice
Empty rates are NOT payable if the Property is a Historic Monument
Empty rates are NOT payable if Property is the responsibility of the Personal Representatives of a Deceased Person
Empty rates are NOT payable if the property is controlled or owned by a Trustee Under Deeds of Arrangement, a Liquidator, a Company in Administration or a Bankruptcy Order or Insolvency or Winding-up Order
Bob Cory
Modified on 21/08/2019 at 08:42:49 by ℗ Bob Cory