North East Lincolnshire Council

Exemptions

Business Rates exemption for empty properties

Here you will find information on whether your empty property may be entitled to an exemption or be exempt from rating.

If you own or hold a lease for a non-domestic property – and it is empty and not in use – then you may be entitled to a period of exemption from the date it first became empty.

If the property remains empty after that exemption period, you will be liable to pay full business rates.

To be exempt from paying business rates, your property must be one of the following:

  • empty less than three months
  • have a rateable value of less than £2,900 (with effect from 1 April 2017)
  • empty less than six months if a qualifying industrial property
  • an ancient monument
  • a listed building
  • one where occupation is prohibited by law
  • kept empty by action of Crown or public authority
  • the owner is bankrupt
  • the owner is a trustee under a deed of arrangement
  • the owner is entitled to possession as a liquidator
  • the owner is entitled to possession only in his capacity as the personal representative of a deceased person
  • the owner is a company in administration
  • the owner is a company which is subject to a winding-up order
  • In most cases the unoccupied property rate is zero for properties owned by charities and community amateur sports clubs

If the unoccupied property rate for the financial year has been reduced by order, it will be shown on the front of your bill.

Certain types of property are not included in the rating list for non-domestic rates and therefore are not charged business rates. These properties are shown below:

  • agricultural land and buildings
  • fish farms
  • places of religious worship
  • lighthouses, buoys and beacons
  • property of drainage authorities
  • parks
  • properties used by the disabled
  • air raid protection works
  • sewers
  • sporting rights
  • swinging moorings
  • road crossings over watercourses
  • visiting forces headquarters
  • crown properties

Gov.uk (Exempted buildings and empty buildings)

Valuation Office Agency

Business rates (telephone and postal enquiries only), local taxation and benefits, Municipal Offices, Grimsby, North East Lincolnshire, DN31 1HU

Email: businessrates@nelincs.gov.uk

Telephone: 0300 3030164 option 4

Telephone opening times: Monday to Friday 9 am to 4:30 pm, except bank holidays