Empty property rates represent a complex and sometimes confusing issue for property owners and tenants alike. We are here to guide you through and minimise a costly property tax burden.

All commercial premises, whether you own or are responsible for an office, shop,  industrial unit or the like are, after three months of being empty, subject to empty property tax.  Since ‘free of charge’ empty rates were abolished in 2008, there have been some successful and some less successful rates mitigation strategies. 15 years on these successful strategies have been proven in our courts of law and managing rates mitigation has become a most important aspect of handling property portfolios.

Whether you have just one building partially empty or several buildings completely empty, this offers an opportunity to minimise the costly tax burden imposed by your local council.

• Partially empty buildings
• Fully Vacant sites
• Properties being upgraded and refurbished
• Property currently un-let
• Temporarily un-occupied

Understanding the ins and outs of what is a challenging system is key to minimising your liability.

Three months empty relief is applied for the first three months of any property becoming empty, this is extended for a further three months if the property is classified as industrial. Thereafter fully unoccupied rates are payable.

The law allows for certain types of buildings to benefit from empty relief. Listed buildings and the like, if empty, qualify for 100% exemption. If the rateable occupier is an individual who is bankrupt or a company which has going into insolvency  empty buildings also qualify from 100% exemption.

However, there are further ways to mitigate liability, if you are a landlord with empty buildings awaiting being let or a tenant looking to assign a lease or hand back an empty building to your landlord we can make use of legislation to reduce or even remove the liability imposed upon you.