Each local authority in Scotland has full autonomy in setting the reductions in non-domestic rates for empty properties. This has been in place since 1 April 2023.
A new Empty Property Relief policy was approved in January 2024 and came into effect from 1 April 2024. Our previous policy is in the publications section below, for reference.
Changes introduced in April 2024
We can grant 100% relief of rates for a maximum of three months to business properties that are empty. When properties remain empty longer than three months, 10% relief will be awarded until occupied.
100% relief will be awarded without limit of time where:
- properties have a rateable value is less than £1700
- the rateable occupier is a trustee for sequestration, liquidation, or an executor
- the rateable occupier is a company that has been wound up under the Insolvency Act
- occupation is prohibited by law
- the land has Shooting Rights which have not been utilised by the owner
Empty listed buildings or land that does not comprise of any building or part-building are no longer eligible for 100% relief indefinitely.
