Industrial Exemption

Certain types of property were generally exempt from empty rates up until 31 March 2008. This included premises used for manufacturing, repairing or adapting goods or materials, storage, working or processing of materials and generation of electricity.

The government introduced legislation on 1 April 2008 that limited these properties to only receive an exemption for the first six months that they are empty. After that point, they are now liable for a full rates charge.