Application for remission of rates - Empty Property Relief

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:

  1. Properties with Rateable Values of less than £1700
  2. Properties unoccupied due to death or insolvency
  3. Properties which are prohibited by law from occupation
  4. Properties which are under a compulsory purchase order
  5. 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.

1. THE RATEPAYER
2. THE PROPERTY
The address of property for which you are claiming empty relief
3. PROPERTY INSPECTION

It may be necessary to inspect your premises to substantiate your claim.

I confirm that inspection of the property can be arranged by contacting:

Address
4. CHANGE OF OWNERSHIP/TENANCY
If any change of owner or tenant of the property has taken place since the subject became "empty" please complete the details below as relevant.
A. Change of owner
Address of your solicitor handling the sale
B. Change of tenant
Their contact address (if known)
Owner's address
5. EXEMPT PROPERTIES
I believe that this property should be exempt from the Empty Property Rate because: (please describe which exempt category applies)
6. INDUSTRIAL PROPERTIES
Empty industrial premises can claim full exemption for 6 months, and thereafter 10% relief. If your premises falls into this category please check the box below:
Is this application for an industrial property?
7. CERTIFICATION

I undertake to advise the Council of any change of circumstances affecting this property which may affect its entitlement to empty relief of rates.

If claiming on behalf of a business, please state in which capacity you are acting e.g owner, director, manager, partner, agent etc.

Address
8. OTHER PROPERTIES FOR WHICH YOU PAY RATES
ATTACH DOCUMENTS
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NOTES FOR GUIDANCE

The information you have supplied on this form will be used for the purpose for which you have provided it, and appropriate measures are in place to protect your personal data.  A full privacy notice, which provides information about your rights under current data protection legislation and details about what will happen to your personal data can be found here:

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