Are There Exemptions to Business Rates?

Some properties are exempt from business rates such as:  

  • agricultural land and buildings (including fish farms)   
  • buildings used for training or for the welfare of disabled people     
  • buildings registered for public religious worship or church halls       
  • if the owner is not allowed by law to occupy the building
  • if the owner of the property is the personal representative of someone deceased (this only applies whilst the property is empty)

Other properties may be exempt from paying business rates for a period of time, the exemptions available are shown below.

Part Occupation Relief

Part Occupation Relief is a temporary relief for properties with defined empty and occupied areas due to a phased moving in or out. Please contact the office.

Empty Properties

If a property is empty because there is a change in ownership or lease holder it is exempt from business rates for the first three months that it is empty. Some properties can get extended empty properties relief such as:

  • warehouses - which are exempt for a further three months (six months in total)       
  • listed buildings - exempt until they are occupied      
  • buildings that have a rateable value of less than £2,900 - exempt until they are occupied
  • buildings owned by charities and only if the property continues to be used for charitable purposes       
  • community amateur sports clubs and only if the property continues to be used as a community sports club
  • Apply online for Empty Property Relief

New Build Empty Property Relief

Any commercial property completed between 1 October 2013 and 30 September 2016 is exempt from business rates for a period of 18 months. The 18 month period includes the initial exemption time of three or six months for a standard empty property.