The 
(Unoccupied Industrial/Warehouse Property) (Wales) (Amendment), means Empty Property Rates on industrial/warehouse properties are now cancelled.
CANCELLER OF THE EXCHEQUER
GUARANTEED NO RATES TO PAY DURING THE 26 WEEKS OCCUPIED PERIOD NOW REQUIRED IN WALES TO QUALIFY FOR THE 26 WEEK RATES EXEMPTION.
Unoccupied Property Rate Relief – WALES
The Non-Domestic Rating (Unoccupied Property) (Wales) (Amendment) Regulations 2021 now mean that from the 1st April 2022, a property will only qualify for the 3 or 6 month exemption if it had previously been occupied for a period of 26 weeks (182 days).
Any property that becomes vacant from 1st April 2022 will have to have been occupied for a period of 26 weeks to qualify for the exemption.
Please note, some properties are exempted from paying the empty property charge, some examples being listed buildings and properties with a low rateable value, this currently being RV £2,600.