Exempt buildings
Certain properties are exempt from business rates.
You may not have to pay business rates on:
- agricultural land and buildings, including fish farms
- buildings used for training or welfare of disabled people
- buildings registered for public religious worship or church halls
Part-occupied properties relief
If your business only uses part of a property, you may be able to get a discount.
The Valuation Office will work out the rateable values of the occupied and unoccupied parts. You will then pay full rates on the occupied part, with relief for the unoccupied part.
This reduction is limited to a maximum of 3 months for non industrial buildings, or 6 months for industrial buildings, unless a part of the property has a rateable value of less than £2,900, in which case you will continue to receive the discount until the end of the financial year (31st March).
Empty properties
You may have to pay the full amount of business rates on empty non-domestic properties.
The charge begins after the property has been empty for 6 months for industrial properties, and 3 months for all other types of property.
Some properties can get extended empty property relief:
- industrial premises (eg warehouses) are exempt for a further 3 months
- listed buildings - until they’re reoccupied
- buildings with a rateable value under £2,900 - until they’re reoccupied
- properties owned by charities - only if the property’s next use will be mostly for charitable purposes
- community amateur sports clubs buildings - only if the next use will be mostly as a sports club