Rating (Empty Properties) Act 2007 - Information Sheet
Summary of Main Changes
Currently…
With effect from 1 April 2008…
1. Most empty property is charged at
50% of the full rate (after an initial 3
month exemption period)

These properties will be charged at 100%
of the full rate (after an initial 3 month
exemption period)
2. Empty industrial units are exempt from
payment of rates altogether

These units will be charged at 100% of
the full rate (after an initial 6 month
exemption period. However if they have
been empty for 6 months or more when
the new legislation takes effect then they
may become liable for the full charge with
immediate effect).
3. Empty property that is listed or subject
to a building preservation notice is
exempt from payment of rates
altogether

We do not yet know how these properties
will be affected by the new legislation.
4. Most empty property owned by
charities and community amateur
sports clubs is charged at 10% of the
full rate.

It is intended that these properties will be
zero rated when empty and will not have
to pay business rates.
5. Any other empty property that is
currently exempt from payment of
business rates, e.g property with a
rateable value of less than £2,200.

There is no proposal at present to change
these existing exemptions but until the
legislation is finalised we cannot be
certain of this
6. Partially occupied property is currently
apportioned so the customer can
claim relief on the unoccupied part

Once any exempt period is used up (3 or
6 months) the apportionment will cease
to apply. This will ensure ratepayers can
benefit from any occupied rate reliefs
such as Small Business Rate Relief on
the whole of the property not just the
occupied part.
Please refer to the Rating (Empty Properties) Act 2007 for full details of the changes