Business Rates Exemptions and Reliefs
Not all business properties have to pay business rates. An exemption can be given for a specified period, three months for example, or be continuous unless circumstances change.
- Deceased persons estate
An empty property owned by a deceased person’s estate is exempt.
- Listed buildings and ancient monuments
Any unoccupied listed building does not have to pay business rates. Ancient and historical monuments are also exempt.
- Occupation prohibited by law
If legal action is taken to prevent a building being used then that will also be exempt from business rates. However, an exemption is less likely if the legal action is just to prevent one particular person from trading or using the property.
- Vacant due to crown action
Properties that are kept vacant by the crown or by a local authority are also exempt. This generally covers instances such as a compulsory purchase scheme.
- Industrial exemption
- Occupied properties exempt from rating
- Partly empty properties
- Small rateable value exemption
- Unoccupied properties exempt from rating
If you think your property should be exempt please contact the revenues service on 01227 862316 or email email@example.com.
Business rates relief is given to some properties where it can be a reduction of up to 100% of the charge.
Registered charities and charities exempted from registration as a charity can receive an compulsory 80% rate discount. Registered community amateur sports clubs (CASCs) are also entitled to this rate if the club is wholly or mainly used for charitable purposes.
Click on the links below to find out more information about specific types of relief.
- Discretionary rate relief
- Rural rate relief
- Small business rate relief
- Transitional relief
- New builds empty property relief
- Relief for local newspapers
- Support for Pubs
- Supporting Small Businesses Relief
- Local Discretionary Relief
- Retail Discount
- Nursery Discount
- COVID-19 Additional Relief Fund