The Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill - Equality Impact Assessment

Equality Impact Assessment for the Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill

Title of policy:

Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill

Summary of aims and desired outcomes of Policy:

The policy objective of the Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill (“the Bill”) is to enable the charging of non-domestic rates (NDR) on the owners of unoccupied non-domestic property. Amendments made by section 19 of the Non-Domestic Rates (Scotland) Act 2020 (“the 2020 Act”) intended to make owners liable for rates on unoccupied non-domestic property, but it was recently identified that it failed to do so and there has in fact been no basis for this since 1 April 2023. This Bill is being introduced to give effect to the original policy intention to devolve Empty Property Relief to local authorities, and to bring the statute book into line with the position as understood and operated by local authorities and ratepayers since 1 April 2023.

Directorate: Directorate for Local Government

Division: Local Government & Analytical Services Division

Team: LGAS: LG Finance and Non-Domestic Rates Unit