Question reference: S6W-21204
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
- Date lodged: 8 September 2023
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Current status: Answered by Tom Arthur on 22 September 2023
Question
To ask the Scottish Government what action it is taking to encourage more local authorities to consider and utilise their existing powers under the Community Empowerment (Scotland) Act 2015 to reduce non-domestic rates.
Answer
It is for locally elected representatives to make local decisions on how best to deliver services to their local communities.
Local authorities have powers to award discretionary local relief under section 3A of the Local Government (Financial Provisions etc.) (Scotland) Act 1962, as inserted by the Community Empowerment (Scotland) Act 2015. When considering the use of these powers, local authorities are statutorily required to have regard to their expenditure and income, and the interests of persons liable to pay council tax set by them.
The Scottish Government devolved empty property relief on 1 April 2023 with a generous additional revenue transfer of £105m annually to local government guaranteed for the next three years. Councils can use this funding as they see fit, including to offer local relief to empty property. All councils have introduced local relief schemes for empty property in their area for 2023-24, details of which may differ by council.