For example: if rateable value is £12,000 or less, you may get 100% relief; if between £12,000 and £15,000 the relief tapers.

Another key relief is the Retail, Hospitality and Leisure Relief (RHL relief).

For 2025/26 eligible occupied retail, hospitality and leisure properties receive 40% off their business rates bills, but subject to a cash cap of £110,000 per business.

Relief must be claimed (or applied via the local billing authority) and businesses must check that subsidy-control limits have not been breached.

What about empty property relief?

When a property becomes vacant, you may be eligible for what is commonly called empty property relief (or unoccupied property relief) which can reduce your business rates bill while the property remains empty.

According to the official guidance: you don’t normally pay business rates on your empty property for three months (starts from the date the property becomes empty) for most commercial premises.

However, from 1 April 2024 in England a “reset” period of 13 weeks (three months) was introduced, meaning once empty property relief has been used, the property must be occupied for at least 13 weeks before a new empty property relief period can be triggered.

Changes in England for 2025/26

For 2025/26, while England has kept the three-month threshold, other parts of the UK (notably Scotland) have moved to longer relief periods for empty properties.

For example: some local councils in Scotland state that from 1 April 2025 empty properties receive a standard 6-month 100% relief period, then reduced relief thereafter.

For England, it remains critical to check with your local billing authority about their specific policy for empty properties — some may apply the standard guidance, but others may change rules soon (especially given reviews of vacant property relief).

Summary: key points for empty properties

• The relief starts from the date the property becomes empty.

• For most commercial premises the first three months may be free of business rates.

• Industrial premises (e.g., warehouses) may receive a longer initial period.

• The “reset” condition (property must be occupied for at least 13 weeks before a new relief period is available) applies in England from 1 April 2024.

• You must notify your local council/billing authority when a property becomes empty (or is re-occupied) to ensure correct billing.

Transitional relief and revaluation support

Since the last revaluation on 1 April 2023, transitional relief is still in place for 2025/26 to protect ratepayers from large sudden increases in bills.

The increases in bills are capped depending on rateable value bands.

For instance, the cap for properties with RV up to £20,000 is 10% plus inflation, and higher bands have larger percentage caps.

It’s important to check your bill to see if transitional relief is being applied and what it means for your property.

How Trueman Brown can help with empty property relief

If you’re uncertain how any of these rules (particularly empty property relief) apply to your situation, or you want help with maximising your reliefs and ensuring your business rates liability is correct for 2025/26, then Trueman Brown is here to support you.

We can:

• Review your property’s rateable value and check whether you have eligible reliefs in place (including empty property relief).

• Liaise with your local billing authority on your behalf, tracking deadlines, notifications and relief applications.

• Advise on business structure, property occupation/timing issues (important for empty relief reset periods) and how to challenge valuations if necessary.

• Provide on-going support for your tax and business planning needs.

To discuss your situation, drop us an email at mark@truemanbrown.co.uk or call us on 01708 397262 — we’d be happy to assist.

FAQ – Empty Property Relief

Q: What defines an “empty” property for the purposes of empty property relief?
A: In broad terms, a property is empty when all tenants have left and it is unoccupied and unused for the purpose listed in the valuation. The relief (empty property relief) starts from the date of vacancy.

Q: Does the empty property relief apply automatically?
A: No — you generally need to notify your local billing authority that the property has become empty and request the relief. Also ensure any qualifying conditions (such as the reset period) are met.

Q: How long does empty property relief last?
A: For most commercial properties in England the relief initially lasts up to 3 months while empty. After that, full business rates become payable unless other specific reliefs apply.

Q: What happens if a property becomes occupied for a short period then vacant again — can I claim empty property relief again?
A: No – for England from 1 April 2024 a reset rule applies: the property must be occupied for at least 13 continuous weeks before a new 3-month empty property relief period can apply.

Q: Are there special rules for listed buildings or properties with very low rateable values?
A: Yes — certain empty properties (for example listed buildings, properties with very low rateable value) may qualify for extended or full 100% relief while empty. Local rules vary so check with your council.

Q: Does the empty property relief apply in 2025/26?
A: Yes — the relief remains available, but you must check the exact policy applied by your local billing authority for 2025/26 (especially as reform discussions are underway in some localities). The core rule of the initial “empty” period and the reset condition continues to apply.

Q: Can I still use other reliefs if my property is empty?
A: Some reliefs apply only to occupied properties (for example Retail/Hospitality/Leisure relief). Empty property relief applies when vacant. You may need separate eligibility for each type of relief. Always check conditions carefully.

If you have any specific questions about empty property relief, your business rates bill for 2025/26 or how to challenge or optimise your rateable value, please feel free to get in touch. Mark@truemanbrown.co.uk | 01708 397262