Empty property rates

Empty property rates are payable on most commercial properties by the 'person entitled to possession'. This is usually the leaseholder or tenant if there is one, or the freeholder if not.

For the first 3 months a property is empty no rates are payable. This period is extended to 6 months for property classed as industrial including factories, warehouses and workshops.

Thereafter empty rates are charged are 100% of the occupied rate  unless one of the exemptions below applies

  • ​Those where the rateable value is less than:
    £2,200 from 1 April 2005 to 31 March 2009
    £15,000 from 1 April 2009 to 31 March 2010
    £18,000 from 1 April 2010 to 31 March 2011
    £2,600 from 1 April 2011.
    £2,900 from 1 April 2017.
  • Properties where occupation is prohibited by law.
  • Properties empty due to action taken by the crown or by any public or local authority, either to prevent occupation or to acquire the property e.g. a compulsory purchase order has been made.
  • Listed buildings or those subject to a preservation order.
  • Properties where the person liable would be so only in his/her capacity as a personal representative of a deceased person, a liquidator or a trustee under a deed of arrangement, properties where the person entitled to possession is the subject of insolvency proceedings, the owner is a company in administration.

If you believe that your property qualifies for an empty rates exemption, please email business.rates@leeds.gov.uk with full details of your property and the date it became empty.



I have moved out of my business property - will I still have rates to pay?I have moved out of my business property - will I still have rates to pay?<div class="ExternalClassA794036E28C9426C9D17189E751E94D8">​From 1<span id="ms-rterangecursor-start" style="display:none;"></span><span id="ms-rterangecursor-end" style="display:none;"></span> April 2008 the legislation changed relating to unoccupied business premises. For the first 3 months there will be no rates payable (the first 6 month for industrial properties) but, if the property remains vacant after this period and you are still the owner or leaseholder, you will then be liable for rates. Rates are chargeable on all empty unoccupied property, unless the property is classed as exempt. Information on the properties classed as exempt can be found on our empty property rates page.​</div>
Why is my rateable value higher than my rent?Why is my rateable value higher than my rent?<div class="ExternalClassB7AA1505C1D84F30A4AB6146629891B9">​The current rateable value is intended to be an estimate of the annual rent that a property would have received at 1 April 2008. If rents have fallen since then because of the economic situation the rateable value will not necessarily be reduced as well. The next revaluation, effective from 1 April 2017, is based on the rent passing as at 1 April 2015, so any reduction in rents will be reflected then. Details of the new rateable values in the 2017 Rating List, and in most cases a summary of how they have been calculated, can be found on the <a href="https://www.gov.uk/correct-your-business-rates">Valuation Office Agency website</a>.​<span id="ms-rterangecursor-start" style="display:none;"></span><span id="ms-rterangecursor-end" style="display:none;"></span></div>



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