Exemptions
Exempt properties
Certain properties are exempt from business rates.
You may not have to pay business rates on -
- agricultural land and buildings used for agricultural purposes, including fish farms
- buildings used for the training or welfare of disabled people
- buildings registered for public religious worship or church halls
There are strict legal requirements for these exemptions. Contact the Valuation Office Agency (VOA) to check if your property is exempt from business rates.
If you think your property should be exempt
You can report that you think your property should be exempt to the VOA using your business rates valuation account.
If the VOA decides your property is exempt, you will not need to pay business rates on the property again unless your business or premises change.
Unoccupied properties
Non-domestic properties are exempt from paying business rates for the first 3 months. This is the case if they are empty and unoccupied. After this time, most businesses must pay full business rates.
Some properties can get extended empty property relief -
- industrial premises, such as warehouses, are exempt for a further 3 months
- listed buildings are exempt until they become occupied again
- buildings with a rateable value under £2,900 are exempt until they become occupied again
- properties owned by charities are exempt if the property's 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 for a sports club
After the exemption period ends, business rates will be charged at 100%.
A change in ownership or tenancy will not affect the right to an exemption. For example, if someone purchases or leases a property that has already been unoccupied for over 3 months, a new period of exemption cannot be applied.