In the second of these features, we will now consider 'Empty Buildings Relief' available to ratepayers in Scotland. There are two Relief options potentially available; 'Empty Properties' and 'Fresh Start' ...
All empty properties can get 50% relief from business rates for the first 3 months they're empty. They can then get a 10% discount after that.
Empty industrial properties can get full relief from business rates for the first 6 months that they're empty. They can then get a 10% discount after that.
Listed buildings and properties with a rateable value under £1,700 don't have to pay business rates at all.
Under Fresh Start, businesses occupying certain long-term empty properties may be entitled to a 50% business rates discount for their first year in those premises.
You may be eligible if:
- you started occupying the property on or after 1 April 2014 and the property had previously been empty for at least 12 months
- the property has a rateable value under £65,000
- the last use of the property was as a shop, office, restaurant, pub or hotel (regardless of what your intended use is) or, where there was no previous use, you intend to use it as a shop, office, restaurant, pub or hotel.
businesstratesadvice.com would be pleased to advise further in respect of any Relief queries you may have. Please get in touch with us to ensure your interests are adequately protected and getting all the benefits you are entitled to.
Ratepayers should be aware that business rates are a devolved matter to the Scottish Government therefore Business Rates Relief schemes are administered differently in England, Wales and Northern Ireland. If you require information on Empty Premises or indeed any rates Relief matters in those locations you should visit GOV.UK's rates relief for small businesses for further information.