Local government finance circular 5/2024: non-domestic rates relief guidance

Annex B - Examples of supporting documentary evidence

Relating to whether a property is unoccupied, examples of supporting documentary evidence include:

1. Lease/Licence to occupy agreement
2. Insurance documents – employee liability insurance, public liability insurance and contents insurance
3. Trading accounts (audited)
4. Employee pay records/national insurance records including evidence tax payments and national insurance returns to HMRC
5. VAT registration certification and VAT returns
6. Bank account statements
7. HMRC tax assessment
8. Evidence of rent changing hands between tenant/landlord – debit in bank statements and payments recorded in company accounts
9. Invoices and utility bills – please provide evidence of payments made by occupying company utility bills
10. Dated receipts or invoices for work carried out in the refurbishment of the property, showing the date of the work and the subject address
11. Dated receipts for materials purchased for the refurbishment of the property, showing that the materials were delivered to the subject address
12. Copy of a ‘To Let’ advert, showing the date of publication and the subject address of the property
13. Copy of the invoice for the ‘To Let’ advert showing the date of the publication and the address of the property
14. Signed statement or dated marketing brochure from a letting or property agent (if the agent completes the application form, no documentary evidence is necessary)
15. Signed and dated statements from two or more neighbouring businesses or residents, including details of the unoccupied period, the address in question and the names, addresses and contact telephone number of both neighbours (councils may accept one such statement submitted by the applicant’s solicitor, provided that their premises are in the vicinity of the applicant’s); the signatories should be identifiable on either the valuation roll or valuation list relating to the address and time period in question
16. Photographs showing both the inside and outside of the property, and demonstrating the date taken

Relating to properties prohibited by law from occupation, examples of supporting documentary evidence include:

17. written confirmation that the property is unfit for occupation from either the council’s building control section or its environmental health section
18. written confirmation from Police Scotland or the Scottish Fire and Rescue Service in the event the property does not meet regulation standards or in the case of fire damage