Business Rates will not be payable in the first three months that a property is empty.
This can be extended to six months if the property was inherited and fits into one of these criteria:
- Constructed or adapted for use in the course of a trade or business
- Constructed or adapted for use for one or more of the following purposes:
- The manufacture, repair or adaption of goods or materials, or the subjection of goods or materials to any purpose
- Storage (including the storage or handling of goods in the course of their distribution)
- The working or processing of minerals
- The generation of electricity