Exemptions

When a property has been confirmed empty by Plymouth City Council, a rate free period will apply for 3 months from the date the property became empty.

After 3 months, rates will be charged at 50% of the occupied rate.

No rates will be charged if the property is empty and any of the following apply:

• rateable value is less than £1,900
• the ratepayer is bankrupt or in liquidation, this will be up to the date the property is sold or lease is disclaimed by Official Receiver or Insolvency Practitioner
• the ratepayer is only entitled to occupy as the executor of a deceased person
• the property description is either: workshop, vehicle repair workshop, factory, warehouse, land used for storage, car parking spaces or retail site/land
• rhe property is a listed building
• occupation is prohibited by law

You will not normally have to apply for these exemptions. However, if you receive an empty property rate account and you think the property should be exempt, you should contact us immediately quoting your payment reference number.

All empty properties will be inspected regularly by the Council to see if the property is still empty. If access cannot be gained to the property within a reasonable period, the Council will withdraw the 50% relief or total exemption and send an account for the full occupied rates.

Some types of property are fully exempt from business rates. This means that no business rates are charged for them.

Exempt properties include:

• agricultural land and buildings
• fish farms
• churches and other places of worship
• sewers
• public parks
• certain property used for disabled people
• swinging moorings for boats