New Empty Property Policy – Effective from 1 April 2025
From 1 April 2025, a new policy applies to all empty properties-
Standard Relief:-
- 100% relief for 6 months on properties that become vacant and emptied of all items excluding fixtures and fittings from this date.
- After this period, a full charge will apply.
Minimum Occupancy Requirement:-
- Properties must be occupied for at least 6 months before empty property relief can be considered again.
Application Rules:-
- Applications must be submitted during the initial 6-month empty period.
- Applications made after the property has been occupied for more than 6 months will not be backdated.
- If successful, relief will start from the date of application.
Retrospective applications for properties now occupied will not be considered.
Empty Property Relief Types (From 1 April 2024):-
- Non-Industrial, Industrial, Listed Building, RV < £1,700, Unoccupied land with no buildings, Rateable occupier is a trustee for sequestration, liquidation or executor
→ 100% relief for 6 months only, then full charge applies. - Occupation prohibited
→ 100% relief – no time limit.
Note:-
- Properties already awarded relief under the 2024/25 policy will transfer the remainder to 2025/26.