Empty Property Rates Relief

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.