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 recently and changes implemented from 1st April 2024.
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 |
Categories of property which were fully exempt from empty charges:
- 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
As of 1st April 2024 there are no exempt categories and empty charges will apply.
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.