If your property is empty, an exemption can be applied for the first three months (or six months for industrial premises).
If the property is occupied during this period by a new owner, they will become liable to pay Business Rates. To qualify for a new exemption period the property must have been occupied continuously for six weeks prior to it being vacated again.
If the property is unoccupied after the given exemption period, full Business Rates will be charged.
Business Rates are not charged if the property is empty and:
• It is a small property with a rateable value of less than £2,600
• A ‘Listed Building’