Revised Empty Property Relief Scheme for Non-Domestic Rates agreed by members

Members of the Council’s Corporate Resources Committee, who met yesterday, Thursday, 7 December 2023, agreed a Non-Domestic Rates Empty Property Relief Scheme, which will initially commence from 1 April 2024.

The Scheme has been devised in order to encourage ratepayers to bring non-domestic properties, which are otherwise empty or unoccupied, back into economic use, either through self-occupation or by letting the property for use on the open market.

A number of specific classes of non-domestic properties will not be affected by the Scheme, including those where occupation is prohibited by law.

The Empty Property Relief Scheme will be phased in over 3 years, commencing 1 April 2024, and will reduce the relief available for unoccupied/empty Non-Domestic Rates properties.

The phasing approach will enable owners of non-domestic properties to bring these properties back into use in a planned way and enables those acquiring empty properties from 1 April 2024 to incorporate the costs of their non-domestic rates liabilities into their business plans and decisions.

Councillor Calum Munro, Vice Chair of the Corporate Resources Committee, commented:  “Yesterday's decision is an important step in managing the ever-increasing number of empty commercial properties throughout the region – this Scheme is for the benefit of local economies and also to assist in generating employment opportunities for areas in Highland.

He continued:  “The Scheme has been designed in such a way that it will be introduced on a phased basis over a 3 year period from April 2024.  We hope that this approach will enable unoccupied commercial property owners the opportunity to put in place plans to bring properties back into economic use in the medium-term.”

The Empty Property Relief Scheme will be introduced in line with the table below: