The Scottish Government has published new legislation to fix a mistake in the law around charging non-domestic rates on empty commercial properties.

What was the error?

When the Non-Domestic Rates (Scotland) Act 2020 came into force, it gave local councils the power to set their own discounts (called Empty Property Relief) from 1st April 2023.

But during the process of updating the legislation, an error was made. As a result, there has technically been no legal basis to charge rates on empty properties since April 2023 – even though councils have continued issuing bills.

What the new Bill does

The new Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill will correct this oversight. It applies retrospectively, meaning it will confirm that all rates charged on empty properties since April 2023 were valid.

Will the change bills or increase costs?

No. Public Finance Minister Ivan McKee has confirmed the Bill won’t change existing bills and won’t introduce any new costs beyond what was originally intended by Parliament.