Business Rates - Empty Property Relief Application


Non Domestic Rating (Unoccupied Property)(Scotland) Amendment Regulations 2016.

In accordance with the above legislation rates are payable at 50% of what they would be if the property was occupied, or 90% where the property in question has been unoccupied for more than 3 months.  Where a property is classed as industrial, rates are not normally payable for the first 6 months if it is empty.  Thereafter rates equal to 90% of the rates charge will be levied.


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