Empty Property Rates Relief

You can apply for Empty Property Rates Relief for your unoccupied, unfurnished business property.

Unfurnished means cleared of all moveable items. Otherwise, the property is being used for storage. There may be exceptions for industrial properties where certain plant and machinery remain.

For applications for car parking spaces, the spaces must be blocked off. This is to ensure that the space/s cannot be used.

The categories of empty rates relief are:

  • Unoccupied non-industrial premises - 50% rates relief for three months. After this period rates relief will reduce to 10%
  • Unoccupied industrial premises - 100% rates relief for six months. After this period rates relief will reduce to 10%

Certain properties are exempt from the charge levied such as listed buildings.

For rateable values over £50,000 the council may visit your property to confirm entitlement. 

Apply for Empty Property Rates Relief

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.