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:
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?
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.
For further information, please contact Local Taxes by phoning 01738 477430 or email LocalTaxes@pkc.gov.uk