Story perspectives

Scotland's £400M Bill Fixes Empty Property Tax Error

11/26/2025

Summary

Story summary

The Scottish Government introduced a bill to fix a legislative error exempting up to 34,000 empty properties from non-domestic rates starting in April 2023.
The bill would allow councils to levy rates retroactively on unoccupied properties, triggering a £400 million compensation bill for owners who paid these taxes unnecessarily.
Conservative MSPs described the measure as the "unforgivable blunder."
Labour MSPs called for transparency and cooperation amid concerns about legal challenges.

1 of 1

Story summary

The Scottish Government introduced a bill to fix a legislative error exempting up to 34,000 empty properties from non-domestic rates starting in April 2023.
The bill would allow councils to levy rates retroactively on unoccupied properties, triggering a £400 million compensation bill for owners who paid these taxes unnecessarily.
Conservative MSPs described the measure as the "unforgivable blunder."
Labour MSPs called for transparency and cooperation amid concerns about legal challenges.