Business premises that become empty are exempt from paying business rates for a set period of time.
If you have a non-domestic property used for business that has become empty, you can inform us using the online form below.
We regularly inspect unoccupied properties. You must tell us when there is a change of circumstances, for example if you sell the property or if it becomes occupied. You can contact us by email to email@example.com.
Find out more about business rates.
When a non-domestic property becomes completely empty, no business rates are payable for the first:
The rate-free period applies from the date the premises first becomes empty.
If the premises are purchased by a new owner or the lease is assigned to a new tenant and remain empty, the new ratepayer will only be entitled to any remaining balance of the original three-month or six-month period.
If the property is still unoccupied after the three-month or six-month period, then 100% of business rates are payable.
After the initial three-month or six-month rate-free period expires, the ratepayer of an empty property will be liable for 100% business rates unless any of the following circumstances apply.
Exemptions also apply in the following insolvency or debt administration situations:
Where part of a property is unoccupied for a short time, we have the discretion to apply a reduction for the unoccupied part of the property.
We would ask the Valuation Office Agency to apportion the rateable value for the whole premises between the occupied and unoccupied parts.
For us to do this, the occupied and unoccupied areas would have to be clearly defined and meet the following criteria:
If your property is in poor condition and cannot be economically repaired, the Valuation Office Agency may decide that it should be taken out of the rating list altogether.
If you are currently undertaking substantial refurbishment or reconstruction of the premises, the Valuation Office Agency may consider a temporary reduction in the rateable value of your property.
We do not make these decisions. For more information, contact the Valuation Officer on 03000 501 501 or visit the Valuation Office Agency website.