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Empty property relief

Non-domestic rates empty property relief

Changes to Empty Property Relief from 1 April 2024

Our Non-Domestic Rates Empty Property Relief Policy is changing from 1 April 2024. All empty properties (i.e. properties not in use as an active business) will be entitled to the same level of relief.

If your property becomes empty on or after 1 April 2024 you can apply for 50% relief for up to 3 months followed by 10% relief for up to 9 months.

A change of ratepayer does not affect the qualifying time period, relief applies from the last occupation date and a property must be occupied for at least 6 months before any new period of empty relief can be considered.

If you're currently receiving 50% or 10%  Empty Property Relief, you will automatically be awarded the balance of the relief due up to 12 months from the date of last occupation.

If you are currently in receipt of 100% empty relief because your property fell into one of the categories listed below you will be awarded some transitional relief from 1 April 2024 as follows ; 50% relief for 3 months followed by 10% relief for  9 months (whilst your property remains unoccupied). There is no need to apply for this transitional relief.

  • 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
  • where there are no buildings on the land and no commercial shooting or stalking takes place

If your property is unoccupied because occupation is Prohibited by Law, or in other exceptional circumstances (generally out with your control) you can apply for 100% relief for up to 12 months. No more than 12 months should have elapsed from the date the property became unoccupied

To apply for relief with effect from 1 April 2024 please Empty Relief applicatin form - April 2024 (Word doc) [56KB] this form.

Part of a property is not being used and is completely unoccupied for a short time

As short term empty property relief is granted at the discretion of the Council, each Council may have a different policy in place. South Ayrshire Council policy is to award this relief to former industrial premises only, where the value of the unoccupied part is greater than 5% of the total rateable value, and for a maximum period of 3 months per financial year. Download a partly unoccupied property  Partly empty application form (Word doc) [42KB] .