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.

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: Council Tax / Business rates team on 01597 827463  (This is a 24 hrs phone service, however should you need to speak to an officer, office opening hours 9am - 4pm Mon - Fri)
• Email: revenues@powys.gov.uk
• Write to us at: Powys County Hall, Spa Road East, Llandrindod Wells, Powys, LD1 5LG

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