Advice with business rates on inherited commercial property

marcusjm

Hi
I hope someone can offer some advice. 
My father passed away two years ago and I am executor for his estate, including a relatively small workshop. He ran a small business there but it went down in the 90s. It had been rented out but the tenant left when my father became poorly in 2012.
I have been trying to sell the commercial property since probate was issued (late 2019) but Covid has delayed the progress. Once thing that is eating through money are the business rates. There is no business trading but I appreciate business rates are still to be paid.

Does anyone know if I can apply for business rates relief if I do not own/run a business? I am trying to do my best to get the sale completed but am conscious that relatives (beneficiaries) are seeing their inheritance disappear in the meantime. The rateable value is £12,000. I've read about business relief but not sure if this applies to "accidental Commercial landlords".

Someone recommended I remove the roof to stop rates being due, but I can't help feel this is immoral at best, perhaps even illegal.

Any help greatly appreciated.
Thanks

oldbikebloke

Business rates apply to the occupier, there is no such thing as an "accidental Commercial landlord". Either the property is empty or it is "occupied". What you choose to call the occupier yourself is irrelevant.
In your case, the estate appears to be the freeholder of the property and therefore the estate is now labile for rates given there is no longer a tenant in occupation to pick up that tab, so liability reverts to the freeholder.

As it appears to have been "empty" since your father's tenant left in 2012, what was happening to the rates bill since then? 
Was your father paying it until the estate became liable? If the rateable value is exactly £12,000 then why was your father, and now the estate, not getting small business rates relief in the first place? That should have rolled over if father had been claiming it from 2012  
So either you misunderstood what is happening, or the figures are different to what you say 
Business rates relief: Small business rate relief - GOV.UK (www.gov.uk)

As it appears to have had an empty phase, that too would have given a (small) period with no rates due - although of course that may have been done when father was still in charge 
Business rates relief: Exempted buildings and empty buildings relief - GOV.UK (www.gov.uk)