The Scottish Government has proposed changes to reduce the amount of relief from non-domestic rates that is available for certain types of unoccupied property.
Under the Local Government Finance (Unoccupied Properties etc.) (Scotland) Bill introduced to the Scottish Parliament last week the Scottish Government propose to cut the level of non-domestic rates relief for commercial properties that have been empty for more than three months from 50% to 10%. Such properties would continue to attract 100% relief for the first three months that they are unoccupied.
Certain excepted properties would remain unaffected by the increase. Empty listed buildings and industrial property would continue to attract unrestricted 100% relief, as would property which has a rateable value of less than £1,700.
Reliefs available would remain higher than those available in England and Wales, where commercial property attracts relief at 100% for the first three months and industrial property for the first six months, but thereafter full rates are payable.
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