The three month exemption always starts from the date the property first becomes empty.  If you buy or lease a property that is already unoccupied, the three months exemption does not start again when you acquire the property.

After three months, 50% of the normal rates are payable, but certain types of unoccupied property are exempt from empty property rates.  These include:

1. Industrial premises which have been built or adapted for the manufacture or repair of goods or materials
2. Listed Buildings
3. Properties with a rateable value of less than £2,200
4. Ancient monuments
5. Properties which cannot be occupied by law
6. Properties where the person entitled to occupy is a liquidator or a trustee in bankruptcy
7. Properties where the person entitled to occupy is an executor for a deceased person

Generally, this means that properties such as shops, offices or pubs are liable for empty property rates.  Properties such as factories, warehouses or workshops are exempt from empty property rates.

What is an unoccupied property?

A property is only classed as unoccupied when all items have been removed (with the exception of fixtures and fittings).  If a property is being used for storage purposes, then full business rates must be paid.