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. Stage 3 ended on 27 November 2025.
The Bill has been passed. Royal Assent is required for it to become an Act.
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 Presiding Officer has decided under Rule 9.12 of Standing Orders that a financial resolution is required for this Bill.
For each Bill, the Presiding Officer must decide if a 'Financial Resolution' is required. The main reasons a Bill would need a Financial Resolution are that:
If a Bill requires a Financial Resolution:
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.
The Bill was introduced on 24 November 2025
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.
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.
Read the Official Report of the meeting
Read the minutes of the meeting (228KB, pdf) posted 25 November 2025
An Emergency Bill is a Government Bill that needs to be enacted more quickly than the normal timetable allows.
An Emergency Bill must be introduced as a Government Bill first and then the Parliament must agree to treat it as an Emergency Bill. Stages 1 to 3 of an Emergency Bill are all taken on the same day unless the Parliament agrees to an alternative timescale.
At Stage 1, the Bill is referred immediately to the Parliament to consider the general principles. There is no committee consideration and report on the general principles.
Letter to the Presiding Officer from the Minister for Parliamentary Business and Veterans, 26 November 2025 (131KB, pdf) posted 27 November 2025
Letter to the Presiding Officer from Murdo Fraser MSP concerning the legislative competence of the Bill, 26 November 2025 (575KB, pdf) posted 27 November 2025
Response from the Presiding Officer to the letter from Murdo Fraser MSP, 26 November 2025 (75KB, pdf) posted 27 November 2025
A Stage 1 debate took place on 26 November 2025 to consider and decide on the general principles of the Bill.
Read the minutes of proceedings (190KB, pdf) posted 26 November 2025
See further details of the motion
See further details of the motion
The Bill ended Stage 1 on 26 November 2025
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.
At Stage 2, an Emergency Bill shall be taken by a Committee of the Whole Parliament.
During a Committee of the Whole Parliament, MSPs meet in the Chamber but operate under committee procedure, and with the Presiding Officer acting as convener.
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
A Stage 2 'Marshalled List' is a list of all the amendments that have been lodged at Stage 2 (or, if the Stage is mid-way through, all those still to be dealt with). They are listed in the order in which they will be called by the convener and then decided on.
A 'Groupings' list shows how the amendments that are listed in the Marshalled List have been grouped together for debate. Each group contains amendments that are related to each other, even if they are at different places in the Marshalled List.
The Bill ended Stage 2 on 27 November 2025
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.
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
Read the Official Report of the meeting
Read the minutes of proceedings (183KB, pdf) posted 27 November 2025
A Stage 3 'Marshalled List' is a list of all the amendments that have been proposed at Stage 3 and that have been selected by the Presiding Officer. They are listed in the order in which they will be called by the Presiding Officer and then decided on.
A 'Groupings' list shows how the amendments that are listed in the Marshalled List have been grouped together for debate. Each group contains amendments that are related to each other, even if they are at different places in the Marshalled List.
‘Timed Groupings’ are usually produced at Stage 3 and set out how long Parliament expects to spend debating the groups of amendments.
Once MSPs have decided on the amendments, they debate whether to pass the Bill.
Read the minutes of proceedings (183KB, pdf) posted 27 November 2025
Result 84 for, 24 against, 0 abstained, 21 did not vote Agreed
See further details of the motion
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