From 1 April 2008 changes were made to how empty business properties were charged rates under The Rating (Empty Properties) Act 2007.
In general, there is no Business Rates to pay in the first 3 months that a property is empty. This was extended to six months in the case of certain industrial properties. After that rates are payable in full unless the property is exempt from unoccupied rates. The exemption that has changed is for small properties with rateable values below a certain threshold.
These thresholds are:
Year Rateable Value Threshold
2008/09 £2200
2009/10 £15000
2010/11 £18000
2011/12(to 2015) £2600
So although you may have been exempt from Empty Property Rate previously, if the rateable value is above the new threshold, you are no longer exempt from 1 April 2011.
In most cases, the unoccupied property rate is zero for properties owned by charities and community amateur sports clubs. In addition, there are a number of exemptions. Full details on exemptions can be obtained from the local authority. If the unoccupied property rate for the financial year has been reduced by order, it will be shown on the front of your bill.
