Certain properties do not qualify for Business Rates, these include:

• agricultural land and buildings
• fish farms
• open public places such as parks
• buildings used for disability training or welfare
• buildings registered for public religious worship or church halls

Exempt land and property isn't shown in the Local Rating List and there are strict legal requirements for these buildings not to qualify. For further information contact the Valuation Office.

Empty Properties

You don't have to pay business rates on empty buildings for 3 months. After this time, most businesses must pay full business rates.

We apply the free period to the property, not to the ratepayer. This means that if it becomes your responsibility to pay business rates on a property which has already been unoccupied for some time, you cannot have a new free period.

Some properties can get extended empty property relief:

• industrial premises (for example warehouses) are exempt for a further 3 months;
• listed buildings are exempt until they're re-occupied;
• buildings with a rateable value under £2,900 are exempt until they're re-occupied;
• empty properties owned by charities will remain exempt, as long as the property's next use will be mostly for charitable purposes.
• community amateur sports club (CASC) buildings will remain exempt, as long as the next use will be mostly as a CASC.