Empty properties

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

Empty property rates for 2024/25

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

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

For financial year 2024/25 significant changes have been introduced.

These are more generous in the short-term to support owners between tenancies but will end certain exemptions that were in place without limit of time.

Previously fully exempt subjects

The categories that will retain 100% relief while empty, without a time limit, are;

• Properties where the person entitled to possession is a trustee in a sequestration or liquidation.
• Properties where the company or partnership has been wound up under the Insolvency Acts.
• Properties where the owner is a company in administration.
• Properties prohibited by law to occupy.
• Properties under compulsory purchase order.
• Shooting rights not used for any commercial activity.

Categories no longer entitled to 100% relief without a time limit are:

• Listed Buildings.
• Properties with a rateable value of less than £1700.
• Properties where the person entitled to possession is the executor of a deceased person's estate.
• Lands and heritages, excluding shooting rights, that do not comprise of any building or part-building.

These categories will be allowed 100% relief for a maximum of 6 months and will then pay the standard rates applicable with no relief being awarded.

Industrial subjects

An unoccupied industrial building with no retail element will continue to be awarded 100% relief for a maximum of 6 months.  Where industrial buildings remain empty for longer than 6 months, the standard charge with no relief will apply.

All other property types

Empty premises not listed above were previously charged 50% for the first 3 months then 90% thereafter.

All such premises will now be entitled to a 100% relief for the first 6 months, with a full charge being payable thereafter; this will bring them in line with many of the other types of premises noted above.

Other matters to note

The award is made for the premises, not the ratepayer, therefore a change of ratepayer will not give rise to a whole new entitlement but the remainder of any 6-month award period will be considered.

There is to be no transitional period, any affected premises that have already been empty for more than 6 months will move to full charge on 1 April 2024, with others having the remaining period of up to 6 months, since the premises became empty, awarded into 2024/25.

The required  period of occupation between  claims for unoccupied property relief remains at 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.

No additional award will be made where it is believed that premises are occupied to a limited extend for recurring periods with the sole intention of accessing a further relief award.

How do I apply?

Make a new application for empty property relief

Applications should be made during the initial 6-month period that the premises first become empty in order that a visit may be carried out, if required.

Applications made after the premises have been empty for more than 6 months will not be backdated and any award, if successful, will be made from the date of application only.

Retrospective applications for periods where premises were empty, but have since been occupied,  will not be considered.

Reviewing entitlement to relief 

In order to ensure that all ratepayers are given the correct award, regular reviews will be undertaken.

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

If you are issued a review letter you must complete the on-line review form; failure to do so may result in any ongoing 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 LocalTaxes@pkc.gov.uk