Under the rules on rate relief for empty non-domestic properties in England, office and retail premises are eligible for full rate relief for the first three months of becoming vacant and industrial and warehouse premises and listed buildings for the first six months. Thereafter full rates are payable. However from 1 April 2009, under the The Non-Domestic Rating (Unoccupied Property) (England) Regulations 2009, empty property with rateable value below \u00a315,000 is exempt from rates. Prior to this date, only empty property with rateable value below \u00a32,200 was exempt. \u00a0Properties where occupation is prevented by law or by a public authority is exempt from rates. Empty property owned by charities and community amateur sports clubs is eligible for 100% rate relief, so long as it appears that it will next be used wholly or mainly for charitable purposes or the purposes of the club. However, property held by a charity as an investment is subject to the same rules as non-charity property<\/p>\n","protected":false},"excerpt":{"rendered":"
Under the rules on rate relief for empty non-domestic properties in England, office and retail premises are eligible for full rate relief for the first three months of becoming vacant and industrial and warehouse premises and listed buildings for the … Continue reading