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
  6. A New Build property that is first entered in the Valuation Roll in the 2013/14 to 2016/17 Financial Years which is unoccupied (exempt from Empty Property Rates for a maximum of 18 months)

Please complete Section 5 below if you consider that your property falls into one of these categories.

1. THE RATEPAYER
2. THE PROPERTY
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:

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
B. Change of tenant
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

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.

8. Other properties for which you pay rates

Data Protection Fair Processing Notice: Argyll and Bute Council, or their agents, will primarily use the information you have supplied on this form for the collection and administration of tax. The information may also be used for other legitimate purposes e.g. property occupancy and refuse collection. Where permitted by law, or where your consent has been obtained, information may be shared with other Councils, governmental and quasi-governmental bodies. By completing and submitting this form you consent to the use of your personal data including, where appropriate, sensitive personal data. You have a right to apply for a copy of the information we hold about you, and to have any inaccuracies corrected. The set fee (where applicable) will be charged. Should you wish to exercise this right, your request must be made in writing to the Data Protection Officer, Argyll & Bute Council, Kilmory, Lochgilphead, PA31 8RT.

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