Empty Property Relief – from 01 April 2024
With effect from 01 April 2024, Empty Property Relief has been reduced to zero, as agreed at the Council’s budget meeting on 6 March 2024.
The only exception to this is where the business or organisation has entered insolvency i.e. Administration or Liquidation and where trading has ceased.
Please note that if your property has a rateable value of less than £100,000, it is still necessary to provide evidence that the property is empty and the date this took effect. This is to ensure that any future tenant can be considered for Fresh Start Relief. If this information is not provided, we will be unable to consider any future request for Fresh Start Relief.
We will still consider applications for Empty Property Relief prior to 01 April 2024, subject to the receipt of a completed application form and sufficient evidence.
Empty Property Relief - Prior to 1 April 2024
If your business property is unoccupied and unfurnished, you can apply for Empty Property Relief. Our definition of unfurnished is cleared of all moveable items otherwise the property is being used for storage. Exceptions may relate to industrial subjects where certain plant and machinery remains.
From 01 April 2023, Empty Property Relief has been devolved to local authorities. The following relief is available to all types of properties i.e. industrial, listed buildings and vacant ground, from this date: 1 April 2023 - 31 March 2024
- 50% relief for the first 3 months, reducing to 10% for the remainder of the period the property remains empty.
The initial award of 50% relief will be from the date the property became empty, as opposed to the start date of 01 April 2023. This means that for properties where relief has been in place for a period exceeding 92 days, the award will be 10% only, from 01 April 2023.
For applications where the property has been empty prior to 01 April 2023, the following relief is available:
- Non-exempt properties (e.g offices, retail & leisure subjects) – empty relief is calculated at 50% of the normal charge for the first 3 months, reducing to 10% for the remainder of the period that the property remains empty.
- Industrial subjects (e.g warehouses and workshops etc) – empty relief is calculated at 100% of the normal charge for the first 6 months, up to 31 March 2023. If 100% relief has been awarded for 92 days, the relief will immediately reduce to 10% at 01 April 2023 otherwise 50% relief will be awarded for the remaining period of the 92 days then reducing to 10% for the remainder of the period that the property remains empty.
- Empty exempt properties (e.g listed buildings, rateable value of less that £1,700, vacant ground - 100% relief will apply up to 31 March 2023 reducing to 10% from 01 April 2023.
How to apply
Download an application form and supply evidence as specified on the form.