Accounts

Relief

Business rates relief for empty properties

Who's it for
Business
Amount
Based on situation
Status
Open

What it is

You may be able to get a full or partial relief on your business rates if your property is empty.

Who can apply

Standard commercial properties

If your standard commercial property is empty, you can get:

  • 50% business rates relief for the first 3 months of being empty
  • 10% relief after the first 3 months.

Industrial properties

If your industrial property is empty, you can get:

  • 100% business rates relief for the first 6 months of being empty
  • 10% relief after the first 6 months.

New-build properties

If your new-build property is empty, you can usually get 100% business rates relief for the first 12 months after the property becomes occupied or for 4 years after the date that the property was added to the valuation roll, whichever is sooner.

Partly occupied properties

If only part of your property is empty and another part is occupied, you may be able to get business rates relief on the empty portion of the property. The rate of relief depends on your specific circumstances, such as the building’s layout or which parts are occupied.

The start date for this relief is the later of these dates:

  • when the part occupation began
  • the start of the financial year in which you applied for relief.

The end date for this relief is the earliest of these dates:

  • when the part occupation ended
  • the end of the financial year in which you applied for relief.
  • when the property becomes fully empty.

We may extend this relief into the following financial year, depending on your circumstances.

Other types of empty properties

You can get 10% business rates relief if the empty property meets any of these criteria:

  • has a rateable value less than £1,700
  • cannot be occupied by law
  • is under a compulsory purchase order
  • has no buildings on it (in other words, the property is just empty land)
  • the owner is in administration or is subject to an administration order
  • the owner is a company or partnership that is winding up (see ‘winding up’ on mygov.scot website).

Before you apply

To apply, you’ll need your business rates account number.

Your business rates account number is 11 digits long and begins with a 5, 6, or 8. You can find it on your most recent business rates bill.

You’ll also need to include details about when and why the property became empty.

If you need help with your application, you can either:

How to apply

Apply online

After you’ve applied

We'll let you know of our decision by email.

You should continue to pay your business rates bill as normal until you’ve received an updated bill.