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Empty properties

A reduction in Non-Domestic rates is available for premises that are unoccupied and empty of all moveable fixtures and fittings

Please ensure that you select the appropriate form, either to make a new application or to complete a review of an existing award:

Make a new application for empty property relief

Review an existing application for empty property relief

As of 1 April 2023, each Local Authority in Scotland has full autonomy in setting the reductions in Non-Domestic Rates available to empty premises.

For financial year 2023/24, Perth & Kinross Council has agreed to retain reductions at the same level as the statutory provisions that were in place up to 31 March 2023.

This means that no ratepayer will be disadvantaged under these new powers.

The reductions available for empty premises will continue as follows:

50% relief from rates may be awarded for a maximum of 3 months. If the property has been empty for more than three months you will be liable to pay 90% of the non domestic rate

An unoccupied industrial building with no retail element can be awarded 100% relief for a maximum of 6 months.  Where industrial buildings remain empty for longer than 6 months a 90% charge is then due.

Other categories that may be eligible for 100% relief while empty, without time limit, are listed below:

  • Listed Buildings
  • Properties with an RV of less than £1700
  • Properties where the person entitled to possession is a trustee for sequestration, liquidation or executors.
  • Properties where the Company has been wound up under the Insolvency Act
  • Properties prohibited by law to occupy
  • Properties under compulsory purchase order.
  • Other lands and heritages that do not comprise of any building or part-building

The required  period of occupation between  claims for unoccupied property relief is 6 months.  In effect, for the purposes of calculating  empty property relief entitlement,  a property is treated as if it had been unoccupied during any period of occupation lasting less than 6 calendar months

How do I apply?

Make a new application for empty property relief

Reviewing entitlement to relief 

In order to ensure that all ratepayers are given the correct award, a full review of all current awards is being undertaken.

Letters will be issued to those responsible for empty premises asking them to verify that the premises remain empty and therefore entitled to relief.

If you have been issued a review letter you must complete the on-line review form; failure to do so may result in the relief being cancelled and a bill being issued for payment of the full Rates due.

Review an existing application for empty property relief


For further information, please contact Local Taxes by phoning 01738 477430 or email


Last modified on 30 June 2023

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