You don’t have to pay business rates on empty buildings for three months after the property becomes vacant. After this time, most businesses must pay full business rates.
- Industrial premises, such as warehouses, are exempt for a further three months
- Listed buildings are exempt until they become occupied again
- Buildings with a rateable value under £2,900 are exempt until they become occupied again
- Properties owned by charities are exempt if the property's next use is mainly for charitable purposes
- Community amateur sports club buildings are exempt if their next use is mainly for a sports club