Some types of property are exempt from business rates. This means that no business rates are charged for them.
Exempt properties include:
In general, you would not have to pay business rates for the first three months if your property is empty. After that, you would have to pay 50% of the bill that you would have had to pay on the property if it had not been empty.
We cannot extend this three-month period. If you believe that the property is still not fit to be used after three months, you should make an appeal to the Valuation Office Agency to have the property taken out of the rating list.
Industrial buildings, listed buildings and small properties with rateable values of less than £2,200 pay no empty-property rates even after the first three months have ended.