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Empty Property Relief

Empty Property Relief

From 1 April 2023, Empty Property Relief (EPR) has been devolved to individual local authorities. All elements of EPR will be devolved including rates exemptions for vacant property (e.g. unoccupied listed buildings), enabling councils to administer any local relief for unoccupied properties in a way that is tailored to local needs and supports measures that help bring empty property back into economic use. Please see below the levels of relief which are available.

Premises must be completely unoccupied to qualify for empty property relief.

Unoccupied non-domestic properties may be entitled to a reduction in the amount of rates payable. The level of relief afforded will depend on the reason the property is unoccupied, and the period of time being claimed. 

  • Industrial properties: 100% of the rates charge for the first 6 months property was unoccupied and 10% thereafter.
  • All other non-domestic properties: 50% of the rates charge for the first 3 months property was unoccupied and 10% thereafter.

Premises which are classed as exempt under the following categories will be entitled to 100% relief.

  1. Properties with Rateable Values of less than £1,700
  2. Properties unoccupied due to death or insolvency
  3. Properties which are prohibited by law from occupation
  4. Properties which are under a compulsory purchase order
  5. Properties which have a Preservation Order, Listed Buildings and Ancient Monuments
  6. Properties not comprising one or more buildings or a part of a building.
  7. Properties which were previously occupied by a charity or charitable organisation in receipt of Mandatory/Discretionary relief.

Empty property relief applications must be supported with documentary evidence; no relief will be granted retrospectively without verification that the property was empty.

Rates must continue to be paid in accordance with your rates notice until your empty property relief application has been assessed and confirmation of Relief issued.

NOTE: Empty Property Relief Applications are required annually and reviewed approx 6 months following award to review any updates to property usage.  Failure to complete a Review Application timeously may result in an Empty Property Relief being removed and full rates will be due and payable. 

 

Empty Property Relief Application

Empty Property Relief Review