Empty property relief was devolved to councils from 1 April 2023. This gives us the decision on when to award relief on empty properties. It was agreed that existing reliefs would remain in place unchanged for financial year 2023/24.
A new Empty Property Relief policy was approved in January 2024 and will come into effect from 1 April 2024. Our previous policy is in the publications section below, for reference.
Currently, we can grant 50% relief of rates for a maximum of three months to business properties which are empty. If properties remain empty longer than three months, 90% of the property charge is billed
if a property is unoccupied and is an Industrial Building with no retail element, we can grant 100% relief for a maximum of six months. This is followed by 90% charge if it remains empty
Certain categories may be excluded from the 90% property charge. These include properties:
- which are listed buildings or have a preservation order
- with a rateable value of less than £1.7k
- where the person entitled to possession is a trustee for sequestration, liquidation or executors
- where the company has been wound up under the Insolvency Act
- prohibited by law from occupation
- which are under compulsory purchase
- that do not comprise of any building or part-building
Changes from 1 April 2024
We can grant 100% relief of rates for a maximum of three months to business properties which are empty. When properties remain empty longer than three months, 10% relief will be awarded until occupied.
100% relief will be awarded without limit of time where:
- properties have a rateable value is less than £1700
- the rateable occupier is a trustee for sequestration, liquidation, or an executor
- the rateable occupier is a company that has been wound up under the Insolvency Act
- occupation is prohibited by law
- the land has Shooting Rights which have not been utilised by the owner
Empty listed buildings or land that does not comprise of any building or part-building are no longer eligible for 100% relief indefinitely. We will remove existing awards previously awarded under these categories and replace it with 10% relief from 1st July 2024.
