When a premises becomes empty of stock it is referred to as a ‘void property’ and no rates are payable for the first 3 months. This is 6 months for certain industrial properties.

There are three exceptions which are exempt for all the time they are empty. These are:

• Listed buildings or those subject to building preservation notices
• Properties with rateable values below £2,600 from 1 April 2011, this increases to £2900 from 1 April 2017
• Properties held by a charity or community amateur sports club as long it is to be used by the charity or club