Empty properties
When a property is empty, you don’t have to pay business rates for the first three months. For some factories and warehouses, this is extended to six months. After this time, you have to pay the full amount unless the government has reduced the rate. If the rate is reduced, it will be shown on your bill.
Some empty properties don’t have to pay these rates. For example:
- If the property is owned by a charity or a sports club.
- If the property is worth less than £2,900.
- If the owner is not allowed to use the property by law, or by any other local or public authority from occupying the premises.
- If the property is protected as a historic building, per Section 58 of the Town & Country Planning Act (1971) or in a list under section 54 of the Act.
- The property is included in the schedule of monuments compiled under s.1 to the Ancient Monuments and Archaeological Areas Act 1979
- The owner is entitled to possession only in his capacity as the personal representative of a deceased person If the following insolvency or debt administration situations exists:
- If the owner is dealing with bankruptcy order 8 to 11 of the Insolvency Act 1986.
- The owner is a trustee under a deed of arrangement to which the Deeds of Arrangement Act 1914 applies
- The owner is a company subject to a winding up order made under the Insolvency Act 1986, or is entitled to possession of the property in his capacity as liquidator under section 112 or section 145 of the Insolvency Act 1986.
Contact us
For more information, contact the business rates team at BusinessRatesTeam@portsmouthcc.gov.uk.