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