Empty Property Relief
Introduction
Where Non-Domestic properties are unoccupied, a reduction in the amount of Rates due may be available. The level of relief given will vary depending on the circumstances of the property and the length of time it has been unoccupied.
The rules surrounding Empty Property Relief (EPR) were devolved to Local authorities in Scotland from 1st April 2023. Glasgow City Council agreed to keep the existing empty reliefs in place for 2023/2024 and now set their EPR policy from 1st April 2024.
The new rules from 1st April 2024 are:
- 100% Relief can be given for the first 3 months that a property is unoccupied. 10% Relief will then be available for up to a further 12 months resulting in a total of 15 months Relief being available
- Properties which have been unoccupied for more than 15 months will not receive any Relief and will be charged full Rates unless entitled to another category of Relief
- Properties where occupation is prohibited by law or subject to a compulsory purchase order are excepted from the above and 100% Relief will apply for the full period that these circumstances are in place
- A minimum period of 6 months continuous occupancy is required before a new application for Empty Property Relief can be considered
You can apply for Empty Property Relief using our Application Form.
If your EPR started within 15 months of 1st April 2024, your relief will continue from this date under the new rules e.g. if your EPR started on 1st February 2024, you will receive 100% relief from 1st April 2024 to 1st May 2024 and 10% relief from 1st May 2024 to 1st May 2025.
If your property has been empty for 15 months or more at 1st April 2024, no further relief will be available and 100% Rates will be charged.
If you are currently in receipt of relief due to occupation of your property being prohibited by law or vacant as it is subject to a compulsory purchase order, there will be no change to your relief and 100% relief will continue.
If you are applying for EPR for a period prior to 1st April 2024, this will be administered under the previous EPR policy as listed below. Should your property remain empty after 1st April 2024, the new EPR policy will be applied from this date.
The previous EPR policy was:
- Industrial properties will receive a reduction of 100% of the Rates charge for the first 6 months that they are empty and a 10% reduction thereafter
- Properties which are classed as exempt will receive a reduction of 100% of the Rates charge. These are properties:
- with a rateable value less than £1,700
- unoccupied due to death/insolvency
- prohibited by law from occupation
- which are under compulsory purchase
- which are listed buildings, or have a preservation order
- All other properties receive a reduction of 50% of the Rates charge for the first 3 months that they are empty and a 10% reduction thereafter
You can apply for Empty Property Relief using our Application Form.
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