Empty Property Relief
If your business property is unoccupied and unfurnished, you can apply for Empty Property Relief. Our definition of unfurnished is cleared of all moveable items otherwise the property is being used for storage. Exceptions may relate to industrial subjects where certain plant and machinery remains.
From 01 April 2023, Empty Property Relief has been devolved to local authorities. The following relief is available to all types of properties i.e. industrial, listed buildings and vacant ground, from this date:
- 50% relief for the first 3 months, reducing to 10% for the remainder of the period the property remains empty.
The initial award of 50% relief will be from the date the property became empty, as opposed to the start date of 01 April 2023. This means that for properties where relief has been in place for a period exceeding 92 days, the award will be 10% only, from 01 April 2023.
For applications where the property has been empty prior to 01 April 2023, the following relief is available:
- Non-exempt properties (e.g offices, retail & leisure subjects) – empty relief is calculated at 50% of the normal charge for the first 3 months, reducing to 10% for the remainder of the period that the property remains empty.
- Industrial subjects (e.g warehouses and workshops etc) – empty relief is calculated at 100% of the normal charge for the first 6 months, up to 31 March 2023. If 100% relief has been awarded for 92 days, the relief will immediately reduce to 10% at 01 April 2023 otherwise 50% relief will be awarded for the remaining period of the 92 days then reducing to 10% for the remainder of the period that the property remains empty.
- Empty exempt properties (e.g listed buildings, rateable value of less that £1,700, vacant ground - 100% relief will apply up to 31 March 2023 reducing to 10% from 01 April 2023.
How to apply
Download an application form and supply evidence as specified on the form.