Rates are not payable for the first 3 months that a property is empty – or the first 6 months if the property is industrial. After that rates will be charged in full i.e. at the same level it would if the property was occupied.
Certain properties are exempt from empty property charges. These include small properties with rateable values below £2200, listed buildings, properties owned by a charity/community amateur sports club or properties owned by companies in administration.
If a part of property is empty for a temporary period only, it may be possible to obtain relief from rates for that part of the property. Relief would only apply for 3 months – or 6 months if the property is industrial – after which rates would again be charged in full as though the whole of the property was in use. The amount of relief would be based on the rateable value of the unoccupied part of the property as determined be the Valuation Office Agency.