When a property first becomes empty, no rates are payable for three months. After this, empty rates are payable at 50% of the full liability until the property is sold or reoccupied.
Liability for empty rates falls to the 'owner' who is described in the legislation as 'the person entitled to possession'. It is important to note that no new 'free' period is granted when an owner changes. Additionally no new 'free' period is granted if a property is reoccupied for less than 42 days.
Some classes of property are exempt from empty rates for as long as they remain empty, they include factories, stores, workshops, warehouses, business units, listed buildings and properties with a rateable value of less than RV2200.
