The exemption for vacant buildings only applies to listed buildings in the UK. E.g. https://www.clearway.co.uk/news/does-a-landlord-have-to-pay-business-rates-o

The exemption for vacant buildings only applies to listed buildings in the UK. E.g. https://www.clearway.co.uk/news/does-a-landlord-have-to-pay-business-rates-on-an-empty-property/ https://www.clearway.co.uk/news/does-a-landlord-have-to-pay-... : > If your commercial property belongs to one or more of the following categories, you’ll be eligible for an extended period of relief for business rates, provided that your property is fully empty and not in use: ... > If your building is a listed building, you will only begin paying business rates once the property is occupied once again