Empty properties
Changes to Empty Property Relief in Midlothian from 1 April 2024
Our Non-Domestic Rates Empty Property Relief Policy has changed. Empty Property premises will receive 50% rates relief for 3 months.
When this 3 month period ends, the full rates charge will apply. This relief will be applied from the date the property was first identified as empty.
Further information
- There is no right of appeal to the Non-Domestic Rates Empty Property Relief Policy change.
- Business properties where occupation is “prohibited by law” will continue to receive 100% Non-Domestic Rates relief. None of the other previous 100% empty relief categories, including for listed buildings, will continue to apply.
- The Non-Domestic Rates empty property relief is awarded to the property and not the business. This means the relief applies from the date the property was declared empty, irrespective of a change in owner or tenant.
- A minimum 6-month occupancy will be required before we’ll consider a new application for empty property relief.
- Read Empty Property Relief policy Frequently Asked Questions (FAQs)
If you haven't already informed us that your property is empty we cannot consider any new award of relief. To notify us of a newly unoccupied property please complete the empty property relief application form:
Download the Empty Property Relief form (PDF)
Up until 31 March 2024 our existing Empty Property Relief Policy will continue to apply
- 50% relief of rates for a maximum of 3 months
- 10% relief of rates when properties remain empty longer than 3 months.
Certain categories may be exempt from the 90% property charge. These are properties
- prohibited by law from occupation
- which are under compulsory purchase
- with a rateable value of less than £1,700
- which are listed buildings or have a preservation order
- where the person entitled to possession is a trust for sequestration, liquidation or executors.
From 1 April 2016, if an industrial building with no retail element was unoccupied, the council could also grant:
- 100% relief for a maximum of 6 months
- 10% relief for longer than 6 months.
Unless you have already notified us that your property is unoccupied we cannot give an exemption. To notify us complete the empty property relief application form.
Download the Empty Property Relief form (PDF)
To apply for empty property exemption, complete the empty property exemption form.
Download the Empty Property Exemption form (DOCX)
Help to promote your vacant property to tenants
If you are the landlord of a vacant property and would like assistance to market it to prospective tenants please email our Economic Development Service: