Search

Business rates: Empty Property Relief

On 1st April 2023 the Scottish Government devolved the granting of empty property relief to local authorities. This allows local authorities to create their own empty relief policies.

For financial year 2023/24 the council agreed to keep reductions at the same level as the statutory provisions that were in place up to 31st March 2023. The policy was reviewed and changes implemented from 1st April 2024.

Reductions

If you have an unoccupied business property, you can apply for a reduction:

Occupancy conditions and periods Relief percentage 2023/24 Relief percentage 2024/25
Vacant property not in use (first 3 months) 50% 50%
Vacant property not in use (after 3 months) 10% 10%
Vacant property last used in an industrial nature (first 6 months) 100% for 6 months 50% for 3 months
Vacant property last used in an industrial nature (after 6 months) 10% after 6 months 10% after 3 months

2023/24 exemptions

Categories of property which were fully exempt from empty charges for financial year 2023/24:

  • properties with a rateable value less than £1,700
  • properties subject to a preservation notice
  • lands and heritages which are kept vacant by reasons or actions taken by the Crown or Local Authority

2024/25 no exemptions

As of 1st April 2024 there are no exempt categories and empty charges will apply.

There is no transitional period, any affected premises exempt at 31st March 2023 moved to 10% Relief with effect from 1st April 2024.

2025/26 no exemptions

From 1st April 2025, if a property has remained empty for 2 or more years, the 10% discount will be removed and the full charge levied.

How to apply

To apply please complete the online form.

Apply for the Empty Property Relief

Shooting rights

As of 1st April 2017, shootings rights were re-entered in the valuation roll under the terms of the Land Reform Act 2016. If no commercial shooting takes place on the shooting land, vacant relief may be granted.

An application to the council is required. Please apply if no commercial shooting is carried out.

Apply for Vacant Shootings Relief

View business rates privacy notice (PDF 487KB).