Current status: Answered by Hannah Mary Goodlad on 16 June 2026
To ask the Scottish Government how many claims for refunds of non-domestic rates paid on unoccupied properties since April 2023 have been received by local authorities, and what the total value of those claims is.
The Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Act 2026 (the Act) clarified the legal basis for local authorities to levy rates on the owners of unoccupied properties, subject to any reliefs that local authorities may choose to put in place, with retrospective effect from 1 April 2023. The Act gives effect to the original policy intention and the system as understood by local authorities and ratepayers, and applied by local authorities.
The Scottish Government does not hold information on any claims for refunds received by local authorities. This matter has not however been raised specifically by local government with the Scottish Government.