Meeting of the Parliament 27 November 2025
We are here to rectify a legislative error in the Non-Domestic Rates (Scotland) Act 2020. I welcome the Parliament’s recognition of the importance of addressing the issue swiftly through agreeing to the emergency bill process, and I hope that, come decision time, members will support the bill.
As we know, a technical error in the 2020 act means that amendments that were intended to devolve empty property relief did not have the intended legal effect, so we need to ensure that there is a clear legal basis for charging rates to the owners of unoccupied non-domestic properties. Without primary legislation to make clear the position regarding empty properties, rates paid since 1 April 2023 by owners of unoccupied properties could require to be refunded, and rates might no longer be able to be collected on unoccupied properties should local authorities decide that that is required. The bill is therefore necessary to bring the statute book into line with the Parliament’s intention to devolve empty property relief to local authorities and allow local authorities to levy rates on the owners of unoccupied properties.
If the bill is not passed, those who paid rates on unoccupied properties could receive an unexpected and unjustified windfall, which would require cuts to public spending or, if that loss were compensated for in the non-domestic rates system, an increase in rates or a reduction in the generosity of reliefs in future. Accordingly, the bill is vital to protect public finances at a time when, more than ever, every penny counts.
I move,
That the Parliament agrees that the Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill be passed.
18:03