Finance and Asset Management Service

NON-DOMESTIC RATES - EMPTY PROPERTY RELIEF

Non-Domestic Rates are not payable for up to 3 months on property which is unoccupied. After 3 months, a charge of 50% of the normal Non-Domestic Rate applies. However, the 50% charge does not apply to industrial property, listed buildings, property vested in certain trustees or property with a rateable value of £1,700 or less. Industrial premises can qualify for Empty Property Relief even when partly occupied.