Empty Property Relief

Question 1

Question: I own an empty listed building in Edinburgh which has benefited from 100% exemption from Non-Domestic Rates for many years, will I continue to receive this level of relief under the new policy?

Answer: No, under the new policy all properties will be treated the same regardless of whether they are listed or not. Your property will be charged full rates from 1 April 2024.

Question 2

Question: I have never paid rates on my empty property before, will I be offered a payment plan or will any rates deemed payable from 1 April 2024 be requested in full?

Answer:Non-Domestic Rates customers can choose to pay in either 10 or 12 monthly instalments, in addition to the option of paying in an annual lump sum. If you choose to pay by lump sum then your annual Non-Domestic Rates payment will be due on or before 28 September of each year.

Question 3

Question: If I occupy my property for a short period of time after having received 50% relief for 3 months, will I receive a further 50% relief for another 3 months if it becomes empty again?

Answer: It depends on how long it has been occupied for. Our policy requires a minimum occupancy period of 6 months before a given property’s entitlement to Empty Property relief can reset.

Question 4

Question: If I purchase a new property after 1 April 2024 that has been empty for several years, and I have no plans to occupy it, will I be entitled to any Empty Property relief?

Answer:If your new property has already been empty for over 3 months before you purchased it, then you will liable for full rates from this date, irrespective of the ownership having changed.

Question 5

Question: I lease a number of small, empty units which each have individual ratable values of less than £1,700. They have previously benefited from 100% exemption from Non-Domestic Rates. Will they continue to be receive an exemption under the new policy?

Answer: No, under the new policy only those properties where occupation is “prohibited by law” will continue to receive 100% Non-Domestic Rates relief. From 1 April 2024 none of the other previous exemption categories will apply. If your units have already been empty for over 3 months by this date then full rates will become payable from 1 April 2024.

Contact us

If you have any further questions related to the upcoming changes to Empty Property Relief from 1 April 2024 email ndremptyproperties@edinburgh.gov.uk.

If you are contacting us about a specific property in Edinburgh, then please remember to include the address and 6 digit Non-Domestic Rates account number in your email to us.