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Empty property rates

Empty property rates liability

If a property is standing empty, the person entitled to possession, i.e. the owner, lease-holder, tenant, executor etc. will usually be liable to pay empty property rates. When a property first falls empty, there will be a rate free period of six months for industrial property, i.e. factories, warehouses, workshops etc. and three months for other commercial property. After the exemption period ends, empty property will be charged at 100%, unless the property is specifically exempt from empty rates.

Last updated Tuesday, 5th January 2016

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