Application for remission of rates

Non domestic rates: relief for empty properties application for remission of rates section 180 of the non domestic rating (unoccupied property) (Scotland) regulations 1994

Premises have to be completely unoccupied to qualify for this relief.  If a property is an industrial subject and is partly empty, relief of rates is available under another category.

100% relief applies for the first 3 months. Thereafter relief is restricted to 50% unless the property falls into one of the following categories in which case 100% relief will continue indefinitely whilst the property remains empty:

(1) Industrial Properties

(2) Properties with Rateable Values of less than £1700

(3) Properties unoccupied due to death or insolvency

(4) Properties which are prohibited by law from occupation

(5) Properties which are under a compulsory purchase order

(6) Properties which have a Preservation Order, Listed Buildings and Ancient Monuments.

(7) A New Build property that is first entered in the Valuation Roll in the 2013/14 to 2015/16 Financial Years which is unoccupied (exempt from Empty Property Rate for a maximum of 18 months) 

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

 For certain types of seasonal businesses, the valuation made by the Assessor may reflect the fact that a full year’s trading may not be possible.  It is therefore not appropriate to grant empty relief on those closed periods as this may already have been taken into account in determining the rateable value for the property.  

Certain categories of property such as car parks, yards, piers, jetties and airstrips require to show photographic evidence to confirm such properties are totally inaccessible, for example, by placing locked gates across entrances to prevent access.

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 there has been any changes in ownership or tenant of the property 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 the property for which I am responsible should be exempt from the 50% Empty Property rate after 3 months because it falls into the following category.

6. 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.

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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