The Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill - Business and Regulatory Impact Assessment

Section 5: Next steps and implementation

Recommendations / preferred options

The preferred option is Option 3, to establish a proper and permanent fix, with retroactive effect from 1 April 2023, whereby rates can be levied on the owners of unoccupied properties, subject to any reliefs that local authorities may choose to put in place under existing discretionary powers. Doing so would give effect to the intention of Parliament in enacting the Non-Domestic Rates (Scotland) 2020 Act and bring the legislative position into line with what councils and ratepayers had (mistakenly) understood it to be.

Implementation considerations / plan

Implementing the preferred option will not require any change from current local authority practice.

Post implementation review

The Scottish Government keeps all non-domestic policies under review.

Declaration

I have read the Business and Regulatory Impact Assessment and I am satisfied that it represents a fair and reasonable view of the expected costs, benefits and impact of the policy, and that these have been taken into account when making the policy decision. I am satisfied that business impact has been assessed with the support of businesses in Scotland.

I am also satisfied that officials have considered the impact on consumers as required by the Consumer Scotland Act 2020 in completion of the Consumer Duty section of this BRIA.

Signed: Ivan McKee

Date: 20 November 2025

Minister's name: IVAN MCKEE

Minister's title: Minister for Public Finance

Scottish Government Contact point: NDR Team