Whether business rates relief includes empty property penalty rates, and what the reasons are for its position on this matter.

The non-domestic rates system does not include a supplement or penalty for empty properties. The independent Barclay Review of non-domestic rates proposed a supplement on long-term empty properties but the Scottish Government did not ultimately accept this recommendation which was superseded by the commitment made during the Scottish Budget 2019-20 negotiations to devolve empty property relief to councils in time for the next revaluation. The devolution of empty property relief is now scheduled for 2023.
Vacant and empty properties may be eligible for empty property relief, which delivers 50% relief for 3 months (for non-industrial premises) or 100% relief for 6 months (for industrial premises), and 10% thereafter.
In addition, the Scottish Budget 2021-2 expands on Fresh Start relief in order to incentivise the re-occupation of long-term empty properties, a move which is in direct response to the economic challenge of COVID-19. From 1 April 2021 this relief will provide 100% relief for up to 12 months to premises that have been previously unoccupied for over 6 months and that have a rateable value of up to £95,000 (increased from £65,000).