Found: would want the ability to do that but, Dan, you told us that in Bath you have a large proportion of listed

Found: would want the ability to do that but, Dan, you told us that in Bath you have a large proportion of listed

Found: on how close a property is to achieving net zero status, in addition to reviewing the options for listed

Found: year the Royal Borough of Kensington and Chelsea ruled that all Grade II listed and most Grade II* listed

Found: conditions, as it is possible that there is a proportion of people living in some of the most expensive listed

Found: noted evidence provided of Councils seeking to make interventions to improve the energy performance of listed

Found: properties=H39-G397bof which relief for partly unoccupied properties=H40-G407cof which exemptions for listed

Found: properties.54bThe amount reported in line 54 relating to reliefs or exemptions for fully unoccupied listed

Found: 52)Local rates relief for fully unoccupied properties (line 54a)Local rates relief or exemptions for listed

Found: properties.7cLine 7c is the part of the amount reported at line 7 relating to exeptions for unoccupied listed

Found: properties=H40-G407bof which relief for partly unoccupied properties=H41-G417cof which exemptions for listed

Question

To ask the Scottish Government what analysis it has undertaken of any impact of local authorities decreasing relief on non-domestic rates for empty, listed properties.

Answered by Arthur, Tom - Minister for Community Wealth and Public Finance

Empty Property Relief was devolved to local authorities on 1 April 2023, and it is for individual local authorities to decide how they will tailor any support for unoccupied property, including listed buildings, to best support their local needs.

As indicated in the recommendations of the New Deal for Business Non-Domestic Rates sub-group, the Scottish Government will undertake an initial review of the devolution of Empty Property Relief before the next revaluation in 2026.

Question

To ask the Scottish Government what analysis it has undertaken of any potential impact of local authorities decreasing relief on non-domestic rates for empty, listed properties.

Answered by Arthur, Tom - Minister for Community Wealth and Public Finance

Empty Property Relief was devolved to councils on 1 April 2023, including non-domestic rates exemptions for unoccupied listed buildings. Listed buildings were specifically included following discussion with the Convention of Scottish Local Authorities in 2019, as set out in a letter from the then Minister for Public Finance and Digital Economy to the Local Government and Communities Committee dated 7 October 2019.

The Scottish Budget 2023-24 confirmed a financial transfer of £105m to local authorities to spend at their discretion, concurrent to this devolution. This allows local authorities to tailor any support for unoccupied property, including listed buildings, to best support their local needs.

The Scottish Government will collect data from local authorities on any local relief awarded to unoccupied properties, including listed buildings, which will inform an early evaluation of the impact of the devolution of EPR in advance of the next revaluation.