Most business properties will be liable to pay business rates even when they are empty. However, there are some exemptions to this rule:

  • properties will be exempt for the first three months after they become vacant, or six months for industrial premises
  • listed buildings are exempt until they become occupied again
  • buildings with a rateable value under £2,600 are exempt until they become occupied again
  • properties owned by charities are exempt if its next use is likely to be wholly or mainly for charitable purposes
  • community amateur sports club buildings are exempt if their next use is likely to be wholly or mainly a sports club

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