Non-Domestic Vacant Rating
Rate relief for business property that is unoccupied for at least six weeks, unfurnished and not used for storage purposes.
Who it is for
Generally, a property will be considered vacant for rating purposes where it is unoccupied, unfurnished and not used for storage purposes. To qualify for Non-Domestic Vacant Rating the property must:
- Have a NAV of £2,000 or over
- Be unoccupied
- Be unfurnished
- Not used for storage; and
- Meet one of the exclusion criteria
Support you can get
There are no vacant rates payable for a property with a Net Annual Value (NAV) of less than £2,000. For properties with a NAV of £2,000 or more, rates are not payable for three months from either the date a non-domestic property becomes empty or, in the case of a property that has never been occupied, the date Land & Property Services (LPS) has determined the property to be completed.
After the three-month free period, rates will be billed at 50% of the normal occupied amount. The property must then be occupied for at least six weeks before a further three-month free period can be applied.
Support organisers
- Land & Property Services (LPS)
- Department of Finance (DoF)