Business rate reliefs
Empty and unused properties
You pay no business rates for the first three months that the property is empty.
This is extended to six months in the case of certain industrial properties.
After this period, rates are payable in full (100%). However, listed buildings and small properties with rateable values of less than £2,900 pay no rates at all, even after the first three months.
Empty property relief is available to the owner - in this case the owner is the person entitled to possession of the property in question.