Non-domestic rates - money off your bill

From 1 April 2023, Scottish councils were allowed to set their own approach to empty property relief.

South Lanarkshire Council kept the same level of relief for 2023/24.

A new empty property relief policy was approved in January 2024 and came into effect on 1 April 2024.

You can read the current policy on our Non-domestic rates empty property relief policy documents page.

Changes from 1 April 2024

Properties that continue to receive 100% relief (no time limit)

• the ratepayer has been declared insolvent and a trustee, liquidator or administrator is in control
• the property is in the possession of an executor of a deceased person’s estate
• a notice has been served prohibiting the use of the property
• a compulsory purchase order has been served on the property

All other empty properties:

• 50% relief is available for up to three months from the date the property became empty
• if the property remains empty for longer than three months, 10% relief can be awarded for up to nine months
• after this period, no relief will be awarded

Categories no longer eligible for 100% relief

• listed buildings, ancient monuments or buildings with a preservation notice
• land with no buildings
• properties with a rateable value of £1,700 or less

Further information:

• you cannot appeal any changes resulting from the new empty property relief policy
• relief is awarded to the property, not the business. Relief starts from the date the property was declared empty, even if the owner or tenant changes
• a property must be occupied for at least six months before the council will consider awarding any further relief
• relief will only be awarded for the current financial year, unless the property qualifies for 100% relief as noted above

Relief available up to 31 March 2024

Business properties (non‑industrial)

• 50% relief for up to three months from the date the property became empty
• after that, you will be billed for 90% of the property charge while it remains empty

Industrial properties

• 100% relief for up to six months from the date the property became empty
• after that, you will be billed for 90% of the property charge

Exempt properties (up to 31 March 2024)

The following properties qualify for unlimited 100% relief:

• rateable value less than £1,700
• listed buildings
• ratepayer is insolvent and a trustee, liquidator or administrator is in control
• property is in possession of an executor of a deceased person’s estate
• notice served prohibiting its use
• compulsory purchase order served
• ancient monuments or properties with a preservation order
• sites with no buildings

Apply for empty property relief

To apply for relief:

• complete the online application form
• you may be asked to upload evidence
• make sure you have all the evidence ready before starting your application

Evidence you need to provide

If you are not the property agent, and the property has been empty for more than 30 days, you must provide evidence to show that the property is empty such as:

• zero or minimal fuel bills - show actual fuel consumption, not estimates
• receipts or invoices for refurbishment work, showing the date and the property address
• receipts for materials, showing they were delivered to the property
• a ‘To Let’ advert with the publication date and the property address
• the invoice for the ‘To Let’ advert, showing the date and address
• a signed statement or marketing brochure from the letting agent (if the agent completes the application form, no additional evidence is needed)
• two signed and dated neighbour statements, including details of the empty period, the property address, and full contact details for both neighbours (one statement may come from the ratepayer’s solicitor if their office is near the property)
• dated photographs showing the inside and outside of the property, digital photos should have a date stamp, or a newspaper showing the date must be visible
• any other evidence that independently proves the property was empty, if we agree to accept it

Processing times

We aim to respond within 10 working days.

Due to high volumes of customer contact, there may be delays, but we will process your enquiry as soon as we can.

Submit evidence

We may ask you to upload documents with your form. If you need help, read our guidance on uploading files to online forms.