Business ratepayers may have to re-apply for empty property relief

The local authority is set to agree its own empty property policy at a meeting on Thursday, March 23, as the right to give tax breaks is being devolved to councils in Scotland.

If agreed, the policy – which mirrors existing arrangements – will come into effect on April 1.

Until now, councils have been administering the discounts for non-domestic rates on behalf of the Scottish Government and were compensated on the full cost through a pooling arrangement.

The Wee County relief policy, which will replace the statutory rules in place up to March 31, will give 100 per cent discount on an unoccupied industrial property for the first six months since becoming unoccupied and 10 per cent thereafter until occupied.

Non-industrial properties will be eligible for 50 per cent reduction for the first three months and 10 per cent thereafter.

A full discount will be available if the empty property is a listed building, is under a building preservation notice or is included in the Schedule of Monuments.

Empty properties with a rateable value under £1,700 can also receive a full discount, as can properties where the owner is a company or partnership being wound up.

Full relief will also apply if the property cannot be occupied by law or if it is under a compulsory purchase order.

Land – “empty property which has no buildings” – may also be exempt from charges.

The proposed policy added: “Any ratepayer currently in receipt of empty property relief in 2022-23 will have to reapply for 2023-24, this will ensure that there has been no change to their circumstances or entitlement to the relief.

“All ratepayers will be written to advising of the changes.”

Due to the short timescale to implement the policy, council officers have proposed to review it during the financial year to allow full consideration of the financial implications to council and the impact on the area's businesses.