Information

You appear to be using an unsupported browser, and it may not be able to display this site properly. You may wish to upgrade your browser.

Reliefs for empty or newly re-occupied properties

Empty Property Relief

All empty properties can get 50% relief from non-domestic rates for the first 3 months they're empty. They can then get a 10% discount after that.

Empty industrial properties can get 100% relief from non-domestic rates for the first 6 months that they're empty. They can then get a 10% discount after that.

You can get 100% relief for the whole time a property is unoccupied, if:

  • it's a listed building
  • it has a rateable value under £1,700
  • it's owned by a trustee for sequestration, liquidation or executors
  • the company who owns it has been wound up
  • by law, the property cannot be occupied
  • it's under a compulsory purchase order
  • it has no buildings (empty ground)

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

Visit Aberdeen City Council Visit Aberdeenshire Council Visit Angus Council Visit Argyll and Bute Council Visit Clackmannanshire Council Visit Comhairle nan Eilean Siar (Western Isles Council) Visit Dumfries & Galloway Council Visit Dundee City Council Visit East Ayrshire Council Visit East Dunbartonshire Council Visit East Lothian Council Visit East Renfrewshire Council Visit Edinburgh Council Visit Falkirk Council Visit Fife Council Visit Glasgow City Council Visit Highland Council Visit Inverclyde Council Visit Midlothian Council Visit Moray Council Visit North Ayrshire Council Visit North Lanarkshire Council Visit Orkney Islands Council Visit Perth & Kinross Council Visit Renfrewshire Council Visit Scottish Borders Council Visit Shetland Council Visit South Ayrshire Council Visit South Lanarkshire Council Visit Stirling Council Visit West Dunbartonshire Council Visit 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 £95,000

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

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