The Scottish Government has published an emergency Bill to amend existing legislation after a leglislative error, which was flagged up earlier today, meant there has been no legal basis to levy non-domestic rates on unoccupied properties since 1 April 2023.
Without fresh legislation to make the position regarding empty properties clear, rates paid by owners of unoccupied property since 1 April 2023 would need to be refunded.
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.”
