Current status: Answered by Tom Arthur on 5 April 2023
To ask the Scottish Government what analysis it has undertaken of any potential impact of local authorities decreasing relief on non-domestic rates for empty, listed properties.
Empty Property Relief was devolved to councils on 1 April 2023, including non-domestic rates exemptions for unoccupied listed buildings. Listed buildings were specifically included following discussion with the Convention of Scottish Local Authorities in 2019, as set out in a letter from the then Minister for Public Finance and Digital Economy to the Local Government and Communities Committee dated 7 October 2019.
The Scottish Budget 2023-24 confirmed a financial transfer of £105m to local authorities to spend at their discretion, concurrent to this devolution. This allows local authorities to tailor any support for unoccupied property, including listed buildings, to best support their local needs.
The Scottish Government will collect data from local authorities on any local relief awarded to unoccupied properties, including listed buildings, which will inform an early evaluation of the impact of the devolution of EPR in advance of the next revaluation.