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Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill

Introduced: the Bill and its documents

Overview

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.

Why the Bill was created

The Bill has been introduced by the Scottish Government to correct an error made in the Non-Domestic Rates (Scotland) Act 2020.

Accompanying Documents

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

Accompanying Documents (print versions)

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

Crown consent

This Bill requires Crown consent. It is expected that this consent will be signified at Stage 3.

Financial Resolution

The Presiding Officer has decided under Rule 9.12 of Standing Orders that a financial resolution is required for this Bill.

Research on the Bill

The Scottish Parliament's Information Centre (SPICe) prepares impartial research and analysis to assist MSPs in their examination of Bills and other parliamentary business.

Given the short timescales in relation to this Bill, SPICe published a blog post instead of the usual Bill briefing.

Read the blog post

The Bill was introduced on 24 November 2025

Stage 1: general principles

At Stage 1, the Bill is given to a lead committee. This is usually the committee whose remit most closely relates to the subject of the Bill. The lead committee will consider and report on the Bill. Other committees may also examine the Bill and report to the lead committee. Finally, there is a debate and vote by all MSPs on the general principles of the Bill. If the general principles are not agreed to, then the Bill ‘falls’ and can’t become law.

Emergency Bill

On 25 November 2025, Parliament agreed motion S6M-19890, to treat the Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill as an Emergency Bill.

Parliament then agreed motion S6M-19916, setting out the following timetable for consideration of the Bill.

  • Stage 1 on Wednesday 26 November 2025
  • Stages 2 and 3 on Thursday 27 November 2025.

25 November 2025

Read the Official Report of the meeting

Read the minutes of the meeting (228KB, pdf) posted 25 November 2025

Stage 1 Debate and decision

A Stage 1 debate took place on 26 November 2025 to consider and decide on the general principles of the Bill.

  • Motion title: Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill
  • Text of motion: That the Parliament agrees to the general principles of the Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill.
  • Submitted by: Ivan McKee
  • Date lodged: Monday, 24 November 2025
  • Motion reference: S6M-19891
  • Current status: Taken in the Chamber on Wednesday, 26 November 2025

See further details of the motion


  • Motion title: Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill: Financial Resolution
  • Text of motion: That the Parliament, for the purposes of any Act of the Scottish Parliament resulting from the Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill, agrees to—(a) any expenditure of a kind referred to in Rule 9.12.3A of the Parliament’s Standing Orders arising in consequence of the Act, and(b) any increase in the revenue from non-domestic rates in relation to which Rule 9.12.3B(b) of the Parliament’s Standing Orders applies arising in consequence of the Act.
  • Submitted by: Shona Robison
  • Date lodged: Tuesday, 25 November 2025
  • Motion reference: S6M-19928
  • Current status: Taken in the Chamber on Wednesday, 26 November 2025

See further details of the motion


Parliament agreed the general principles of the Bill

The Bill ended Stage 1 on 26 November 2025

Stage 2: changes to the Bill

At Stage 2, MSPs can propose changes to a Bill. These are called 'amendments'. Any MSP can suggest amendments but only members of the Stage 2 committee can decide on them. 

Emergency Bill

At Stage 2, an Emergency Bill shall be taken by a Committee of the Whole Parliament.

Committee of the Whole Parliament

Documents with the amendments considered and debated at the meeting held on 27 November 2025.

Marshalled List of Amendments for Stage 2 (393KB, pdf) posted 27 November 2025

Groupings of Amendments for Stage 2 (421KB, pdf) posted 27 November 2025

The Bill ended Stage 2 on 27 November 2025

Stage 3: final changes and vote

At Stage 3, MSPs can propose further amendments (changes) to the Bill. These are debated and decided on in the Debating Chamber. At this stage, all MSPs can vote on them.  There is then a debate on whether to pass the Bill. If the Bill is not passed, it ‘falls’ and can't become law. 

Debate on proposed amendments

Documents with the amendments considered and debated at the meeting held on 27 November 2025.

Marshalled List of Amendments for Stage 3 (162KB, pdf) posted 27 November 2025

Groupings of Amendments for Stage 3 (177KB, pdf) posted 27 November 2025

Final debate on the Bill

Once MSPs have decided on the amendments, they debate whether to pass the Bill.

  • Motion title: Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill
  • Text of motion: That the Parliament agrees that the Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill be passed.
  • Submitted by: Ivan McKee
  • Date lodged: Wednesday, 26 November 2025
  • Motion reference: S6M-19948
  • Current status: Taken in the Chamber on Thursday, 27 November 2025

Result 84 for, 24 against, 0 abstained, 21 did not vote Agreed

See further details of the motion


Parliament decided to pass the Bill

Final version of the Bill

There were no amendments agreed to at Stage 3. The Bill as amended is the final version of the Bill.

The Bill ended Stage 3 on 27 November 2025