In some cases business rates exemption applies;
If a property is empty and unused business rates do not need to be paid for the first three months (or six months for industrial premises).
If there is a change of owner during or after the exemption period, then the exemption period does not re-commence. The new owner may benefit from any remaining time within the three-month period but if this time has elapsed they will be immediately liable to pay an empty property rate. However, the property may still be eligible for business rates appeal.
After the exempt period, an empty property rate, which is 100% of the normal bill becomes payable. To qualify for a new exemption period the property must have been occupied continuously for six weeks prior to it being vacated again. For small properties with rateable values less than £2,900 and for listed properties there is no charge for empty property rates, even after the first three months have passed.