Non-domestic rates are a tax issued to help pay for local council services.
services. These include services like education, social care and waste management.
Rules and regulations in place until March 31 this year state that all empty NDR properties can be entitled on application to a 50% empty property relief for the first three months they are vacant with a 10% discount applicable after that time frame. In 2021/22 a total of 4822 EPR awards to the value of £21.7 million were made with £16.1 million awarded to 1928 listed buildings.
Glasgow has received £28.5 million from the Scottish Government’s £105 million local government settlement fund to allow EPR awards to be made.Act 2020 allows discretion to each local authority around the value of empty property relief to be awarded from April 1, 2023.
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