The Bill makes changes so that non-domestic rates are paid on unoccupied properties.
This is a Government bill
The Bill was introduced on 24 November 2025.
This Bill has been introduced.
The Bill makes changes so that non-domestic rates are paid on unoccupied properties. These are sometimes known as empty property rates.
Non-domestic rates are a tax on non-residential buildings or properties. This includes properties such as shops, offices, warehouses and factories. Local councils use the money to help pay for local services.
The Bill reverses a repeal made in error by the Non-Domestic Rates (Scotland) Act 2020. The Act accidentally removed the legal right for local authorities to charge owners of unoccupied properties non-domestic rates. The Bill re-establishes the position in law, with effect from 1 April 2023, to ensure there is no gap in the law.
The Bill has been introduced by the Scottish Government to correct an error made in the Non-Domestic Rates (Scotland) Act 2020.
Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill as introduced (257KB, pdf) posted 24 November 2025
Explanatory Notes (170KB, pdf) posted 24 November 2025
Policy Memorandum (184KB, pdf) posted 24 November 2025
Financial Memorandum (234KB, pdf) posted 24 November 2025
Delegated Powers Memorandum (129KB, pdf) posted 24 November 2025
Statements on legislative competence (111KB, pdf) posted 24 November 2025
Explanatory Notes (199KB, pdf) posted 24 November 2025
Policy Memorandum (253KB, pdf) posted 24 November 2025
Financial Memorandum (264KB, pdf) posted 24 November 2025
Delegated Powers Memorandum (216KB, pdf) posted 24 November 2025
Statements on legislative competence (164KB, pdf) posted 24 November 2025
All Bills introduced in the Parliament must be accompanied by specific documents. For most Bills, this includes:
Explanatory Notes: this document provides an overview of what the Bill does, plus a more detailed explanation of individual provisions.
Policy Memorandum: this sets out the objectives of the Bill. It also lists any alternatives considered, details of consultations, and an assessment of the effects of the Bill on a range of areas.
Financial Memorandum: this sets out estimates of costs, savings, and any changes to revenues expected to result from the Bill.
Delegated Powers Memorandum: this is needed if a Bill gives powers to make subordinate legislation or allows Scottish Ministers to issue directions, guidance or codes of practice.
Statements on legislative competence: two short statements, one by the Presiding Officer and one by the Member introducing the Bill. “Legislative competence” means the powers the Parliament has to make law.
This Bill requires Crown consent. It is expected that this consent will be signified at Stage 3.
Crown consent is a process which requires Scottish Government ministers to seek the consent of the Crown in relation to certain Bills. You can find out more in About Bills.
The Bill was introduced on 24 November 2025