Legislative error corrected in new non-domestic rates bill

The Non-Domestic Rates (Scotland) Act 2020 devolved to councils the power to provide discounts to owners of unoccupied properties from 1 April 2023.

However a legislative error has been identified in amendments made to that Act during its parliamentary procedure, meaning there has been no legal basis to levy non-domestic rates on unoccupied properties since 1 April 2023. 

If passed, the Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill will apply the necessary changes retrospectively for all levies charged since April 2023.

Subject to the parliamentary timetable, a vote could be held on Thursday.

Public finance minister Ivan McKee said: “This bill will bring the statute book into line with Parliament’s intention to devolve Empty Property Relief to local authorities, and with the way the non-domestic rates system has been operating in practice since 1 April 2023.

“There will be no change to rates bills as a result of this legislation and the bill will not introduce any additional new costs to businesses or individuals compared to the Scottish Parliament’s original intended policy.”