Unoccupied property rating
You will not have to pay business rates for the first three months after a property becomes empty. From the 1st April 2024 a property must previously be occupied for a minimum period of 13 weeks before it can claim another period of empty property relief once it becomes vacant again.
After three months, you have to pay an empty property rate (100% of the occupied charge).
Certain industrial properties are empty-exempt for up to six months, when full rates then become payable.
Listed buildings and small properties with rateable values of less than £2,900 pay no empty property rates even after the first three months have expired.