Generally you will pay no business rates for the first three months that the property is empty, or for the first 6 months in the case of empty industrial buildings. After that time, an empty property rate based on 100% of the normal bill will become payable.
On listed buildings, those buildings where the owner is prohibited by law from occupying, and buildings with a rateable value of less than £2,600 there are no rates to pay, even after the initial three or 6 months.
In most cases the unoccupied property rate is zero for properties owned by Charities and Community Amateur Sports Clubs.
