Bill to fix non-domestic rates error passed

The Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill applies the necessary changes retrospectively for all levies charged since April 2023.

The bill was introduced after an error was identified in amendments made to the Non-Domestic Rates (Scotland) Act 2020, which devolved to councils the power to provide discounts to owners of unoccupied properties from 1 April 2023. The error means there has been no legal basis to levy non-domestic rates on the owners of unoccupied properties since 1 April 2023. 

Public finance minister Ivan McKee said: “This bill brings the statute book into line with Parliament’s 2020 vote to give greater fiscal powers to councils and with the way the non-domestic rates system has been operating in practice since 1 April 2023.

“It protects revenue already collected for public services and does not introduce any additional new costs to businesses or individuals compared to the Scottish Parliament’s original intended policy.”