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Business Rates: Empty Properties

Some empty properties are exempt from business rates.

An empty property with a rateable value of less than £2,600 is exempt from  Business Rates

If the property is an industrial unit, it is exempt from Business Rates for 6 months from the date of vacation. After the 6-month rate-free period expires the full rates are payable.

If the property is a non-industrial unit, it is exempt from Business Rates for 3 months from the date of vacation. After the 3-month rate-free period expires the full rates are payable.

Regulation changes made from the 1st April 2022 amends the current legislation with regards to the length of occupied period before an empty exemption can be reapplied. Therefore, from 1st April 2022  a hereditament which has been unoccupied and becomes occupied on any day is to be treated as having been continuously unoccupied if it becomes unoccupied again on the expiration of a period of less than twenty six weeks beginning with that day.

Properties that are exempt on the grounds that they are empty:

  • If the owner is entitled to possession of the property only as the personal representative of someone who has died.
  • If the owner is a liquidator or a trustee under a deed of arrangement or the owner is subject to a bankruptcy order, or as a company is subject to winding up order or an administration order.
  • If the property is a listed building or the subject of a building preservation notice or it is scheduled as an ancient monument.
  • If a property is kept empty because action is being taken by or on behalf of the Crown or any local or public authority with a view to preventing occupation or acquiring the building.
  • If occupation is prohibited by law.
  • Unoccupied properties owned and likely to be next occupied by charities and Community Amateur Sports Clubs.

Contacts

  • Phone: 01597 827463 (office opening hours 9am - 1pm Mon - Fri)

    The council tax/ business rates & awards service will only be taking calls between the hours of 9am till 1pm. We aim to have a full complement of staff during these hours to help improve call response times.
  • Email: revenues@powys.gov.uk 
  • Write to us at: Powys County Hall, Spa Road East, Llandrindod Wells, Powys, LD1 5LG

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