Empty Property Relief: Local Authority Policy

Scottish Government has from 1 April 2023 devolved responsibility for the formulation of policy governing the administration of Empty Property Relief for vacant non-domestic properties to individual local authorities. It is the responsibility of each individual local authority to put in place a policy for properties within its area.

Local Policy at 1 April 2024 

On 30 January 2024 Moray Council's Corporate Committee adopted a revised policy on the administration of Empty Property Relief for non-domestic properties.  The report which was considered by the committee may be found here and its appendices can be found here and here.  The revised policy comes into force on 1 April 2024 and replaces the previous local policy, which only had a duration of one year.  The 2024 local policy contains the following principal provisions: 

  • 50% reduction for a three month period for a vacant property cleared of movable items;
  • 5% reduction for a vacant property vacant for over three months and which has been cleared of moveable items;

Exemption from the 95% unoccupied charge can be applied to properties that fall into the categories below:

  • a property with a rateable value up to £2000
  • a property prohibited by law from being occupied
  • a property which is subject to a compulsory purchase order
  • a property which forms part of a deceased person's estate and for which no Grant of Confirmation has been received
  • properties in the possession of:
      • a trustee under a trust deed for creditors;
      • a trustee under an award of sequestration;
      • a liquidator appointed by virtue of an order made under section 112 or 145 of the Insolvency Act 1986;
      • a company which is subject to a winding up order made under the Insolvency Act 1986 or which is being wound up voluntarily under the act.

It should be noted that that this policy makes no provision for exemption to be awarded to listed buildings, industrial subjects, shootings or empty land. An application form for relief can be downloaded here.

Local Policy at 1 April 2023 

Moray Council's Corporate Committee considered on 31 January 2023 a report which proposed a local Empty Property Relief policy. This report can be found here and its appendix can be found here. The committee implemented this report.

The local policy which was agreed makes provision for the following reliefs:

  • 50% reduction for a three month period for a vacant property cleared of movable items;
  • 10% reduction for a vacant property vacant for over three months which has been cleared of moveable items;
  • exemption for a six month period for vacant industrial properties, followed by 10% vacant property relief;

Exemption from the payment of rates for the following cases:

  • property whose ratepayer is bankrupt or has been liquidated or has been sequestrated;
  • property whose ratepayer is a company which is being wound up;
  • property whose ratepayer is deceased;
  • property which is subject to a local authority Order prohibiting occupancy;
  • property which is subject to a compulsory purchase Order;
  • property which is a Listed Building;
  • property with a rateable value of up to £1,700;
  • empty land;

The local policy makes no provision for Empty Property relief for Shooting Rights. 

A application form for 2023 Empty Property Rates Relief can be downloaded here and the 2023 Exemption from Unoccupied Charge application form can be downloaded here.

For further information please contact us.

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