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Non-domestic rates relief

Reliefs for empty or newly re-occupied properties

Last updated
1 Apr 2023

Empty Property Relief

From 1 April 2023 local councils will set their own policies for empty properties.

Check with your local council what empty property relief they offer.

Aberdeen City Council Aberdeenshire Council Angus Council Argyll and Bute Council Clackmannanshire Council Comhairle nan Eilean Siar (Western Isles Council) Dumfries & Galloway Council Dundee City Council East Ayrshire Council East Dunbartonshire Council East Lothian Council East Renfrewshire Council Edinburgh Council Falkirk Council Fife Council Glasgow City Council Highland Council Inverclyde Council Midlothian Council Moray Council North Ayrshire Council North Lanarkshire Council Orkney Islands Council Perth & Kinross Council Renfrewshire Council Scottish Borders Council Shetland Council South Ayrshire Council South Lanarkshire Council Stirling Council West Dunbartonshire Council West Lothian Council

Fresh Start

Under Fresh Start, businesses occupying certain long-term empty properties may be entitled to a 100% business rates discount for their first year in those premises.

You may be eligible if:

  • you started occupying the property on or after 1 April 2018 and the property had previously been empty for at least 6 months
  • the property has a rateable value up to £100,000

Contact your local council to see if you're eligible or to apply.

Aberdeen City Council Aberdeenshire Council Angus Council Argyll and Bute Council Clackmannanshire Council Comhairle nan Eilean Siar (Western Isles Council) Dumfries & Galloway Council Dundee City Council East Ayrshire Council East Dunbartonshire Council East Lothian Council East Renfrewshire Council Edinburgh Council Falkirk Council Fife Council Glasgow City Council Highland Council Inverclyde Council Midlothian Council Moray Council North Ayrshire Council North Lanarkshire Council Orkney Islands Council Perth & Kinross Council Renfrewshire Council Scottish Borders Council Shetland Council South Ayrshire Council South Lanarkshire Council Stirling Council West Dunbartonshire Council West Lothian Council
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