Tenants of commercial properties can delay paying their rent for the period between 26th March and 30th June 2020 under section 82(1) of the Coronavirus Act 2020. This period may, but will not necessarily, be extended in due course.
Put simply, the objective behind this Act is that it will apply to any tenancy where the premises are occupied by the tenant for business purposes. This includes tenancies which are contracted out of the security of tenure provisions of the Landlord and Tenant Act 1954.
There may be circumstances where the tenant is no longer in occupation of the premises. In the main, if the tenant is no longer in occupation due to the Coronavirus outbreak then the Act should still apply but legal advice should be sought to consider the specific circumstances.