National Non-Domestic Rates (NNDR)
Unoccupied Property Rating
The Government reformed empty property relief in order to provide a strong incentive to bring empty property back into use. As of 1 April 2011, most property that has been empty for more than three months - or, in the case of industrial property, for more than six months - will no longer receive relief from rates.
After the initial three or six month rate-free period expires, empty property will be liable for 100% of the basic occupied business rate, unless it:
- qualifies for the new zero rate provided by the Rating (Empty Properties) Act 2007. From 1 April 2008, the rates liability of empty property that is held by a charity and appears likely to be next used for charitable purposes, or that is held by a community amateur sports club and appears likely to be next used for the purposes of the club, will be reduced from 10% of the basic occupied rate to zero.
- qualifies for an exemption from rates under the National None Domestic Rates (Unoccupied Property) Regulations. While the permanent exemption for industrial property has been reduced to six months, the Government has preserved the majority of the other existing exemptions unchanged. These include ancient monuments, insolvency and debt administration, Listed buildings, occupation prohibited by law, Personal representatives of deceased persons and properties with a rateable value less than £2600.
- is a new build property that is entered into the list between 1/10/2013 and 30/9/2016. This is a new category of exemption that was introduced by the Chancellor in the Autumn statement 2012 and applies for the first 18 months that the property appears in the list, subject to state aid rules.
For further information or to apply for an exemption please contact Business Rates on 01200 414451 or email email@example.com.
Pages in National Non-Domestic Rates (NNDR)
- Business Rates
- Rateable Value
- National Non-Domestic Rating Multiplier
- Transitional Arrangements
- You are here: Unoccupied Property Rating
- Partly Occupied Property Relief
- Small Business Rate Relief
- Charity and Registered Community Amateur Sports Club Relief
- Non-Profit Making Organisational Relief
- Hardship Relief
- Rate Relief for Businesses in Rural Areas
- Rating Advisors
- Completion Notices
- Retail Relief
- Reoccupation Relief