Non-domestic properties may be liable to empty property rates at 100% of the full charge. There is no charge for an initial period while the property is empty.
Then liability commences after:
- three months for commercial premises, such as shops and offices
- six months for industrial or storage premises, such as factories and warehouses
The liability for empty property rate rests with the "person (or company) entitled to possession". This could be the tenant or leaseholder (if there continues to be a valid tenancy or lease) or the owner of the property.
There are some properties and situations which will be exempt from charge:
- listed buildings or those subject to a preservation order
- properties with a rateable value of less than £2,600
- properties where occupation is prohibited by law, e.g. by Health and Safety legislation
- properties empty due to action taken by authorities, either to prevent occupation or to acquire the property
- properties where the person liable is an acting legal representative – such as a company in administration or a deceased person
- properties owned or leased by a charity or Community Amateur Sports Club (CASC), if they are to be wholly or mainly used for the purposes of the charity when occupied.