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 1^st April 2022 amends the current legislation with regards to the length of occupied period before an empty exemption can be reapplied. Therefore, from 1^st 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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