Business rates will not be payable in the first three months that a property is empty. This is extended to six months in the case of certain industrial properties. After this period, rates are payable in full regardless of whether there is a change of owner or tenant.
In most cases the unoccupied property rate is zero for properties owned by charities and community amateur sports clubs. In addition, there are a number of exemptions from the unoccupied property rate.
If the unoccupied property rate for the financial year has been reduced by order, it will be shown on the front of this bill.