This means that there will be continuity in the imposition of liability for rates SP Bill 78–DPM 1 Session 6 (2025) This document relates to the Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill (SP Bill 78) as introduced in the Scottish Parliament on 24 November 2025 in respect of unoccupied properties: up until 1 April 2023, section 24(3) of the 1966 Act provided for owner liability, and from that date...