Business rate exemptions

Business rate exemptions can apply to both empty and unoccupied properties.

Empty properties

Shops and offices that become empty are exempt from business rates for the first 3 months, after this period a 100% charge is payable.

Industrial premises such as factories, warehouses, workshops and stores are exempt for the first 6 months, after this period a 100% charge is payable.

Other properties exempt from paying empty property rates on an indefinite basis include:

  • listed buildings
  • ancient monuments
  • where the liable person is a deceased person's representative
  • where the liable person is subject to bankruptcy/winding up order
  • where the ratepayer is a company in administration/liquidation
  • where the rateable value is less than £2,900
  • new properties where a completion notice has not been issued
  • where occupation is prohibited by law
  • where a property that is held by a charity and appears likely to be next used for charitable purposes, or that is held by a community amateur sports club and appears likely to be next used for for the purposes of the club

Occupied properties

Certain occupied properties are exempt from business rates, these include:

  • agricultural land and buildings
  • fish farms
  • fishing rights
  • places of religious worship
  • certain property of Trinity House, for example, lighthouses and buoys
  • sewers
  • property of drainage authorities
  • parks
  • property used for the disabled
  • air raid protection works
  • swinging moorings
Page last updated: 21 November 2018
Help us improve poole.gov.uk
This is just for feedback on our website, not comments or questions about our services. Feedback on services will not be passed on. To tell us anything else, contact us.

Please don't include any personal or financial information.