Empty Property Relief

Empty property relief was devolved to Local Authorities from 1 April 2023 which means reliefs and exemptions will no longer be legislative. This gives Local Authorities the decision on when to award relief on empty properties. We agreed the new empty property relief policy which is in place from 1 April 2023 and there will be no changes to the levels of relief awarded during 2023-2024. 

A new policy was approved on 25 January 2024 and will come in to effect from 1 April 2024.

Currently:

  • we can grant 50% relief of rates for a maximum of three months to business properties which are empty
  • when properties remain empty longer than three months, 90% of the property charge is billed
  • if a property is unoccupied from 1 April 2016 and is an Industrial Building with no retail element, we can grant 100% relief for a maximum of six months
  • when the properties remain empty longer than six months a 90% charge is then billed

Certain categories may be exempt from the 90% property charge. These include properties:

  • which are listed buildings or have a preservation order
  • with a rateable value of less than £1.7k
  • where the person entitled to possession is a trustee for sequestration, liquidation or executors
  • where the company has been wound up under the Insolvency Act
  • prohibited by law from occupation
  • which are under compulsory purchase
  • that do not comprise of any building or part-building

Changes from 1 April 2024

  • we can grant 50% relief of rates for a maximum of three months to business properties which are empty
  • when properties remain empty longer than three months, 10% relief will be awarded for 9 months
  • no relief will be awarded following this 12 month period and 100% rates will be charged
  • 100% relief will be awarded indefinitely where the person entitled to possession of a property is a trustee for sequestration or liquidation; or the property is prohibited by law from occupation.

To allow a period of transition, if your business becomes empty between now and 31 March 2024, we will ensure you receive the appropriate level of empty property relief up to 31 March 2025.

What help is available?

If you are an owner of a vacant business premises there are options and support available to bring the property back in to use.  Information in relation to renovating your property in to residential accommodation as well as business advice and support can be found on our website.

You can also seek advice on opening your business from Business Gateway Local Support and  South of Scotland Enterprise

If you have any difficulty paying your instalments, you can contact Customer Advice and Support Service to discuss your payment options.

Apply for a reduction

You can apply online. If you need any assistance, contact our Customer Advice and Support Service.

How do I notify you of potential business rates fraud?

You can report this online. If you need any assistance, contact our Customer Advice and Support Service.

Apply for Empty Property Relief Empty Property Relief Policy

Customer Advice and Support Service

Address: Council Headquarters
Newtown St. Boswells
Melrose
TD6 0SA

Telephone: 0300 100 1800