Unoccupied property rating
You will not have to pay business rates for the first three months after a property becomes empty, as long as it has been previously occupied for a minimum of six weeks and one day.
After three months, you have to pay an empty property rate (100% of the occupied charge).
Certain industrial properties are empty-exempt for up to six months, when full rates then become payable.
Listed buildings and small properties with rateable values of less than £2,900 pay no empty property rates even after the first three months have expired.