Business rate exemptions

Certain classes of business property do not attract business rates and do not appear in the rating list. Examples include:

  • agricultural land
  • agricultural buildings
  • fish farms
  • fishing rights
  • places of religious worship (including church halls)
  • property of trinity house (lighthouses, buoys etc.)
  • sewers and property of the drainage authority
  • public parks
  • property used for the sole use of disabled persons
  • property in enterprise zones

There are various other exemptions of a very special nature, which are not generally encountered.

Under NNDR legislation several classifications of property are exempt from paying rates when certain conditions apply, even though they appear in the rating list:

  • Properties that are unoccupied and have been for a period of up to three months (six months if certain industrial properties).
  • Properties where occupation is prohibited by law.
  • Properties which are unoccupied due to action by the Crown, or a Public or Local Authority.
  • Properties that are unoccupied and are subject to a Building Preservation Notice (Listed Buildings).
  • Properties that are unoccupied and are classified as ancient monuments. 
  • Properties that are unoccupied and have a Rateable Value of less than £2,900.
  • Properties that are unoccupied and the owner is bankrupt.
  • Properties that are unoccupied and the owner is a company in liquidation.
  • Properties that are unoccupied and the owner is a company in the process of being wound up.
  • Properties that are unoccupied and the owner is a trustee under the Deeds of Arrangement Act.
  • Insolvency cases.
  • All other unoccupied property attracts a 100% charge.

If you are a ratepayer and you think that you are entitled to an exemption please call our business rates team on 01543 308900 or email [email protected]