Business rates discounts

Unoccupied relief

As of 1 April 2023 each Scottish local authority has full autonomy in setting the rating reductions available to empty non domestic rates properties. For the 2023 to 2024 financial year, The Highland Council agreed to retain reductions at the same level as the statutory provisions available on 31 March 2023. A reduction in non domestic rates is available for properties that are unoccupied and empty of all moveable items including stock and moveable fittings and fixtures.

From 1 April 2024 a revised empty property policy will be phased in over 3 years. The Highland Council's Empty Property Relief Scheme from 1 April 2024 is as follows:

If you received a 100% discount in the 2023 to 2024 financial year:

• in 2024 to 2025 your discount will be 50%
• in 2025 to 2026 your discount will be 25%
• in 2026 to 2027 your discount will be 10%
• in 2027 to 2028 there will be no discount, full charge

If you received a 50% discount in the 2023 to 2024 financial year:

• in 2024 to 2025 your discount will be 10%
• in 2025 to 2026 your discount will be 5%
• in 2026 to 2027 there will be no discount, full charge

If you received a 10% discount in the 2023 to 2024 financial year:

• in 2024 to 2025 your discount will be 10%
• in 2025 to 2026 your discount will be 5%
• in 2026 to 2027 there will be no discount, full charge

These reductions are applied to the property and not to each individual applicant.

The categories of property eligible for 100% exemption are:

• properties where the person entitled to possession is a trustee for sequestration, liquidation or an executor
• occupation prohibited by law, public authority or the Crown (evidence will be required)
• owner in administration (unless trading)

Apply here

Independent third party evidence form

Partly occupied property relief

You are liable for the full non-domestic rate if your property is occupied or only partly occupied.

However, if a property becomes partly occupied for a short period of time due to a downturn in trade, we can award relief for the unoccupied part if qualifying criteria are met. Relief can only be consider in the year of application.

Unoccupied relief is not awarded to seasonally occupied properties.