Non Domestic Empty Claim

Empty rates relief is available to properties that are empty and unoccupied. 50% relief is available for the first 3 months a property is vacant. After 3 months, 90% of the charge becomes payable.

For Industrial Subjects, 100% relief is due for the first 6 months the property is vacant.  After the 6 months, 90% of the national Non-Domestic charge then becomes payable.

In the following cases the “90%” rate is not payable:

  • rateable Value less than £1,700
  • liquidation
  • sequestration
  • ratepayer is deceased
  • trust Deed
  • company voluntarily wound up
  • preservation Notice as defined by Sections 52 and 56 of the Town and Country Planning Scotland Act 1972
  • included in Schedule of Monuments under Section 1 of the Ancient Monuments and Archaeological Areas Act 1979
  • legal Prohibition from occupying the premises or allowing them to be occupied
  • vacant because of action taken by or on behalf of the Crown or any Local or Public Authority with a view to prohibiting occupation or acquiring them

For further information regarding Empty Rates Relief please call the Rates team on 01786 233175