From 1 April 2025, the Empty Property Rates Relief Scheme is as follows:
All empty properties which become vacant (empty and unoccupied) from 1 April 2025 onwards will receive a standard 6-month 100% relief, thereafter period relief will reduce to 10%.
The award is made for the premises, not the ratepayer, therefore a change of ratepayer will not give rise to a whole new entitlement but the remainder of any 6-month award period will be considered.
Empty Property Relief types from 1 April 2025
- non-industrial
- industrial
- listed buildings.
Where properties have already been awarded relief under the 2024/25 relief scheme will transfer to the new 2025/26 relief scheme to the relevant relief award end date.
Existing listed buildings will transfer to the new relief scheme 2025/26 and the 100% relief will end on 30 September 2025, thereafter they will receive a 10% relief.
Previously fully exempt subjects
The categories that will retain 100% relief while empty, without a time limit, are;
- properties with a rateable value of less than £1700.
- properties where the person entitled to possession is a trustee in a sequestration or liquidation.
- properties where the company or partnership has been wound up under the Insolvency Acts.
- properties where the owner is a company in administration.
- properties prohibited by law to occupy.
- properties under compulsory purchase order.
- shooting rights not used for any commercial activity.
- properties where the person entitled to possession is the executor of a deceased person's estate.
- lands and heritages, that do not comprise of any building or part-building.
For rateable values over £50,000 the council may visit your property to confirm entitlement.
Apply for Empty Property Rates Relief from 1 April 2025
Apply for Empty Property Rates Relief before 1 April 2025
Please note: In accordance with Scottish Government guidance all recipients of Rates Relief will have their details published quarterly. This information is available on the council's Open Data site.