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
- 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