Unoccupied property rating

With effect from 1st April 2011 only empty properties with a rateable vales of less than £2600 will be exempt from business rates. Properties with a rateable value of £2600 or more will receive empty property relief for the first three months for which the property is empty, or in the case of industrial property, six months.

What this means for your rates liability

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.
  • Qualifies for an exemption from rates under the NNDR (Unoccupied Property) Regulations. While the current permanent exemption for industrial property will be reduced to six months, the Government proposes to preserve the majority of the other existing exemptions unchanged. However the Government has extended the exemption from rates for empty property held by companies in liquidation to that held by companies in administration. 

The changes in rates liability arising from the above reforms to empty property relief are not grounds for appeal.  However if you disagree with the rateable value that appears in the current rating list entry for your property, under the existing arrangements you may challenge it by making a "proposal" against it to your local Valuation Office. Your rights of appeal are not affected by the reforms to empty property relief and you can contact this authority or the local valuation office for further information about the arrangements for making proposals. 

Valuation Office Agency
5th Floor
Sherbourne House
1 Manor House Drive
Coventry
CV1 2TG 

Telephone number 03000 501 501

If you want more information about property exemptions, contact the Business Rates Department of Warwick District Council on (01926) 456760 or email nndr@warwickdc.gov.uk.