Rating of unoccupied non-domestic properties
The unoccupied exemption applies to the property, not the liable person/company.
The owner of a non-domestic property becomes liable to unoccupied rates when the whole hereditament has been unoccupied for a continuous period of 3 months, or in the case of industrial property, 6 months.
If you become liable for a property which was previously unoccupied for 2 months, you will only be eligible for 1 further month exemption if the property remains unoccupied. A change of ownership
will not give rise to a new period of exemption and the unoccupied charge is currently 100% of the occupied charge.
There are some exemptions from the unoccupied rate. You can view the full list of exemptions.
Appeals against business rate bills
If you disagree with the amount you are asked to pay, because you are not the liable person, you feel that you are entitled to some type of relief, or that the property should be exempt, please contact the Business Rates team on 01376 557788.
For Appeals against your Rateable Value, please contact the Valuation Office Agency National Helpline on 03000 501501 or contact the VOA online.