Application for remission of rates Section 180 of the Non Domestic Rating (unoccupied property) (Scotland) Regulations 1994 (as amended)
Premises generally have to be completely unoccupied to qualify for Empty Property Relief.
The rate liability for most empty subjects can be relieved at the rate of 50% for a maximum period of 3 months, thereafter 10% relief will apply. Empty industrial premises can claim full exemption for 6 months, and thereafter 10% relief.
The Empty Property Rate does not apply to the following categories of property:
- Properties with Rateable Values of less than £1700
- Properties unoccupied due to death or insolvency
- Properties which are prohibited by law from occupation
- Properties which are under a compulsory purchase order
- Properties which have a Preservation Order, Listed Buildings and Ancient monuments
Please complete Section 5 below if you consider that your property falls into one of these categories.