Certain property, whether occupied or out of use for a period, may be eligible for exemption from payment of business rates. The GOV.UK website lists the following as potentially eligible:
Exempted buildings - certain properties are exempt from business rates. Exemptions include:
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agricultural land and buildings, including fish farms
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buildings used for training or welfare of disabled people
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buildings registered for public religious worship or church halls
Empty properties - you don’t have to pay business rates on empty buildings for 3 months. After this time, most businesses must pay full business rates. Some properties can get extended empty property relief:
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industrial premises (e.g. warehouses) are exempt for a further 3 months
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listed buildings - until they are reoccupied
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buildings with a rateable value under £2,600 - until they are reoccupied
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properties owned by charities - only if the property’s next use will be mostly for charitable purposes
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community amateur sports clubs buildings - only if the next use will be mostly as a sports club
If you are concerned that you may be missing on these exemptions contact your local council to find out more.