Empty Property Relief - Listed Buildings
Renfrewshire Council · 11 June 2026
Back to Finance, Resources and Customer Services Policy Board — 11 June 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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PUBLIC _________________________________________________________________ To: Finance, Resources and Customer Services Policy Board On: 11 June 2026 ___________________________________________________________________ Report by: Director of Finance and Resources ___________________________________________________________________ Heading: Empty Property Relief – Listed Buildings ___________________________________________________________________ 1. Summary 1.1 The Finance Resources and Customer Services Policy Board approved the Council’s Non-Domestic Rates – Empty Properties Operational Policy on 9 February 2023. 1.2 One of the key outcomes of the policy was a change in Non-Domestic Rates empty property relief for listed buildings from 100% relief indefinitely to 50% relief for the first three months since becoming unoccupied, and 10% thereafter. This change supported the premise that reducing the provision empty property relief could be used as a vehicle to bring properties back into economic use 1.3 On 11 December 2025 Council agreed the following: In 2023 Renfrewshire Council implemented the discretion to remove empty property rates relief as it applies for listed buildings to discourage long term vacant and deteriorating listed buildings. Given 2 years have elapsed it is now an appropriate time to review this policy and examine how it can be further used to encourage the reuse of unoccupied listed properties.
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PUBLIC Council therefore agrees that officers review the Non-Domestic Rates – Empty Properties Operational Policy and any potential amendments required which may assist in encouraging owners to bring their properties back into use. A board paper with the outcome of the review to be presented at the relevant board for members consideration. 1.4 This paper presents the outcome of the review carried out by Officers. _______________________________________________________________ 2. Recommendations 2.1 It is recommended that the Board notes the report _______________________________________________________________ 3. Background 3.1 Empty Property Relief was previously mandatory and fully funded by the Scottish Government through the Local Government Settlement. During 2019/20 budget discussions, the Scottish Government committed to the devolution of empty property relief on 1 April 2023. 3.2 As a result of that decision a change in Non-Domestic Rates empty property relief for listed buildings was made; from 100% relief indefinitely to 50% relief for the first three months since becoming unoccupied, and 10% thereafter. This change supported the premise that altering eligibility for empty property relief would incentivise owners to bring properties back into economic use and would also align with the position on reliefs for all other non-industrial properties. 3.3 Unoccupied industrial property remained eligible for 100% relief for the first six months since becoming unoccupied, and 10% thereafter. Other (non-industrial) unoccupied property remained eligible for 50% relief for the first three months since becoming unoccupied, and 10% thereafter. 100% relief continued to be provided indefinitely for unoccupied properties which meet any of the following: - rateable value is under £1,700 - owned by a trustee for sequestration, liquidation, or executors - cannot be occupied by law
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PUBLIC - under a compulsory purchase order - the property has no buildings - the owner is in administration (or subject to an administration order) - the owner is a company or partnership being wound up 3.4 To allow businesses time to prepare for the change a transitional period was agreed from 1 April 2023 for listed building owners, who continued to have 100% relief on that date for a period of 6 months, after which they were then eligible for 10% relief. 3.5 The change in status of the original empty listed buildings is described in table 1 below Table 1 Listed Empty Properties Number Note At 1 April 2023 125 Prior to 1 October 2023 these attracted 100%, nil charge At 1 May 2026 58 46% of the original total At 1 May 2026 with rateable value less than £1700 22 These properties retain 100% relief in line with the revised Empty Property Operational Policy At 1 May 2026 with rateable value greater than £1700 36 Of these properties, 12 are not currently making payment and are going through recovery processes. 3.6 From table 1 above it can be seen that a significant reduction in the number of the original empty listed properties has been achieved since the policy change. An additional 17 listed buildings are also currently empty. In financial year 2025/26, excluding council properties, this has also resulted in additional Non-Domestic Rates income of just under £186K, achieving a collection rate of 60.01%. Council expenditure on Non-Domestic Rates for its own empty listed buildings was £61.5k. 3.7 As previously stated, following the policy change in 2023, empty listed buildings now attract 50% relief for the first three months since becoming unoccupied, and 10% thereafter. In terms of any potential amendments which may assist in encouraging owners to bring their properties back into use (which is the suggested aim of the Council decision), the only remaining possible changes within legislative scope would be to withdraw the 50% initial 3-month discount and/or withdraw the indefinite 10% discount. This potential change would diverge the relief position listed buildings with all other non-industrial empty properties.
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PUBLIC 3.8 Additionally, based on the analysis carried out and summary presented above, it is considered unlikely that either of these changes would result in more listed premises becoming occupied. As mentioned in the table, 12 of the original 36 unoccupied properties remaining empty are not currently paying the 90% charge. Additionally, following discussion and review of the list of properties with the Economy and Regeneration Teams, it is officers’ collective view is that these businesses are unlikely to be influenced by an additional 10% charge, with there having been no impact from the 0% to 90% change in 2023. A similar conclusion has been reached regarding the 17 more recently vacated properties. 3.9 The approach taken by other councils in relation to charges for Listed Buildings is mixed. Some councils have opted for full charge with no discount; others have capped the period for 10% discount with other adopting the same position as Renfrewshire. It appears that most councils align their relief stance for Listed Buildings to other non-industrial empty property relief ___________________________________________________________________ Implications of the Report 1. Financial – In the event the relief changes outlined in 3.7 occurred an additional income of approximately £12k may be generated. 2. HR & Organisational Development – None. 3. Community/Council Planning – Consideration action for Council’s Economic Development team 4. Legal – None 5. Property/Assets – None. 6. Information Technology – None 7. 8. Equality & Human Rights – None – no change proposed 8. Health & Safety – None. 9. Procurement – None. 10. Risk – None. 11. Privacy Impact – None. 12. Climate Risk – None.
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PUBLIC 13. Children’s Rights – None. 14. Cosla Policy Position – N/A _________________________________________________________