Business Rate Exemptions

Business Rate Exemptions

Some properties are exempt from Business Rates. These include some properties which are occupied and some which are empty. 

Properties exempt from all rates:

  • Agricultural land and buildings (e.g. arable, meadow or pasture ground; buildings used in connection with agricultural operations on the land and with the keeping and breeding of livestock)
  • Fish farms
  • Fishing rights (where these are exercisable in a fishery which is regulated by specified legislation)
  • Places of religious worship (where these belong to the Church of England or the Church in Wales.) For other religions, the property concerned must be certified under the Places of Worship Registration Act 1855. This exemption includes church halls and similar buildings (provided they are used in connection with a place of public religious worship)
  • Trinity House property (e.g. lighthouses; buoys and beacons)
  • Sewers and accessories (e.g. drains; sewers; manholes; ventilating shafts and pumps. The exemption does not apply to sewage farms or sewage disposal works)
  • Property of Drainage Authorities (e.g. structures used for controlling or regulating the flow of water into or out of a watercourse on a main river)
  • Parks (provided they are under the management of a relevant authority and are available for free and unrestricted use by members of the public)
  • Property used for the disabled (e.g. properties providing facilities for the welfare and training of disabled persons)
  • Air raid protection works (e.g. air raid shelters)
  • Swinging Moorings (i.e. a buoy attached to an anchor which rests underwater)
  • Road crossings over watercourses (e.g. bridges, viaducts or tunnels constructed to allow river crossings)
  • Property in Enterprise Zones

Unoccupied Properties exempt from "Empty Rates"

  • Unoccupied newly built properties or those where structural alterations or major repairs have taken place (exempt for up to 3 months from completion of work)
  • Unoccupied properties (exempt for up to 3 months)
  • Industrial properties (i.e. where no part has been constructed or adapted for the purpose of retailing goods or services) (exempt for up to 6 months)
  • Hereditaments (properties) where occupation is prohibited by law
  • Hereditaments where occupation is prohibited by action taken by the Crown or any local or public authority.
  • Listed buildings (subject to a preservation notice under s.58 of the Town and Country Planning Act 1971)
  • Ancient Monuments and Archaeological Areas (Act 1979)
  • Hereditaments with a rateable value of less than £2,900
  • Unoccupied hereditaments where the owner is entitled to possession only in his capacity as the personal representative of a deceased person
  • Unoccupied hereditaments where the owner is subject to a bankruptcy order or a winding-up order under the Insolvency Act 1986. Unoccupied hereditaments where the owner is entitled to possession only in his capacity as a trustee under a deed of arrangement or as a liquidator under the Insolvency Act 1986

The above classes are stated in broad terms. Within each of the classes, a number of conditions may need to be met before the exemption is satisfied. If you require further details about any of these classes, please contact Fylde Direct on 01253 658658 or email