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Unoccupied property rating
Usually, owners of vacant non-domestic properties must pay unoccupied property rates. If a property becomes vacant there is a rate free period of three months, or six for industrial properties. Afterwards, rates are payable at 100%.
Certain properties are exempt from empty rates, such as:
- listed properties
- ancient monuments
- where the law forbids occupation
- where the building forms part of a deceased person’s estate, or the owner is undergoing bankruptcy proceedings