You do not have to pay business rates for the first three months of a property being empty. Industrial properties get six months rate relief. After this time, the full business rates must be paid.
Properties exempt from paying business rates:
- Property empty for a period of less than three months (or six months for certain industrial properties)
- Occupation is prohibited by law
- Property that is kept vacant by reason of action taken by the Crown, or any local authority or public body
- Listed buildings
- Ancient monuments
- The rateable value is less than £2,900
- The person entitled to possession is a personal representative of a deceased person, a liquidator or trustee or where the owner is subject to bankruptcy proceedings