Business rates: Empty Property Relief
On 1st April 2023 the Scottish Government devolved the administration 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 and changes implemented from 1st April 2024.
Reductions
If you have an unoccupied business property, you can apply for a reduction:
| Occupancy conditions and periods | Relief percentage |
| Vacant property not in use (first 3 months) | 50% |
| Vacant property not in use (after 3 months) | 10% |
2024/25 no exemptions
From 1st April 2024 there are no exempt categories and empty charges will apply.
There is no transitional period, and all affected premises exempt on 31st March 2023 moved to 10% relief with effect from 1st April 2024.
2025/26 no exemptions
From 1st April 2025, if a property has remained empty for 2 or more years, the 10% discount will be removed and the full charge levied.
How to apply
To apply please complete the online form.
Apply for the Empty Property Relief
Shooting rights
From 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.