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.
Before you start filling out this form, sign into Fifedirect to keep a record in your account.Go to the form