Business rates: Empty Property Relief
As of 1st April 2023 Empty Property Relief is devolved to individual local authorities enabling councils to administer any local relief for unoccupied properties in a way that is tailored to local needs.
For financial year 2023/24 the council has agreed to keep reductions at the same level as the statutory provisions that were in place up to 31st March 2023. The policy will be reviewed during the 12 months from 1st April 2023 and changes may be implemented from 1st April 2024.
If you have an unoccupied business property, you can apply for a reduction:
|Occupancy conditions and periods||Relief percentage|
|Vacant property not in use (first 3 months)||50%|
|Vacant property not in use (after 3 months)||10%|
|Vacant property last used in an industrial nature (first 6 months)||100%|
|Vacant property last used in an industrial nature (after 6 months)||10%|
Categories of property indefinitely exempt from the vacant charge:
- properties with a rateable value less than £1,700
- properties subject to a preservation notice
- lands and heritages which are kept vacant by reasons or actions taken by the Crown or Local Authority
As of 1st April 2017, shootings rights were re-entered in the valuation roll under the terms of the Land Reform Act 2016. If no commercial shooting takes place on the shooting land, vacant relief may be granted.
An application to the council is required. Please apply if no commercial shooting is carried out.