Warning don't start a buisness in Scotland or in the Highland Council Aria as you, may be charge, None Domestic Rates on the empty property
If you are the owner. Of the propety.
Or if you intend to Buy a property or Extend a Existing one
Highland Cuncil are charging 95% rates on All Empty Non Domestic rated property at the present time going up to 100%.
All councils in Scotland can do This.
Modern day Legal Extortion and Slavery.
Decide for yourself
The Scottish Government and Councils.
By using Business Non Domestic Rates along with High Costs for Electricity and Water and other taxes.
Are they turning businesses Owners and Workers into slaves.
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Everybody pays
The public ultimately pays the highest cost, because all business expenses are eventually passed on to them through higher prices. However, business owners and workers are increasingly being burdened with too many operational costs.
Businesses today face a growing number of imposed expenses that are unrelated to profit generation and drain the financial core of the business. The sheer number of taxes—both direct and indirect—is overwhelming. These include taxes on insurance, petrol tax, road tax, rates, and various charges on water and electricity. Employment‑related costs also continue to rise. In the end, all of these costs are paid by the end user.
Money
The big problem is the Scottish Government and Councillors do not want to recognise the reality of the situation because of the money they are taking from businesses. I understand that when the policy of charging empty, non domestic properties, business rates when it was introduced, it was not legal.
Politicians shouldn’t be changing the law to cover their mismanagement nor should they use the law to extort money. see the BBC Artical on the Articals2 page.
The Unfare Everending spieral of buisness Rates
Why do non-domestic rates need to be paid on properties which are empty are not a business or have any revenue and how can the owners afford to pay them, when they have had, no revenue? Is the increase in non-domestic rates at the present time financially sustainable for Buisness Propertys? See Taxation Page.
Main Article : Don't start a buisness in Scotland with Non Domestic Rates imposed on empty Properties
First: I’m not against business rates. second: It's the injustices of taking money from owners that have no revenue from empty properties.
Third:The manipulation by government and councils, by using empty properties tax to devalue the properties and why it
will affect, the selling price of a property with the liability, of a never-ending rates tax.
Forth: The empty shops and other non domestic properties that are empty need Younger people to take them on and us there imagination to reinvent them but the hole system is against them.
-----Original Message E-mail to Highland Council and some MSPs---Sent: 01 December 2025 22:44---From: Bill kingussie.uk
I’m contacting you about the business rates on shops. I have a shop, which I used to run as a gift shop, until I got cancer. I was lucky a --- took it on but they are leaving on 25th Jan 2026 as they cannot afford the costs. It was when I phoned the rates department about it, that I found out I had to pay rates on it when it is empty. Shops are closing, because they are no longer financally viable. I closed the shop due to financial loss and ill health I strongly believe that the rates charges are totally unjust and are destroying small shops and people’s lives.
Owners of shops want to use them or rent them out or sell them to move on or retire. They don’t want them lying empty. I’m now 75 and haven’t got the money or health to start up another retail business.
The rates tax on shops devalues shops, stops people investing and repairing them and buying them as a business.
Who in their right mind would invest in buying a shop?
When you are liable for the Rates and Water, Electric, Insurance, and Maintenance costs on them when empty, for the rest of your life, if you cannot sell it or rent it. So the owner is taxed till death with no way out.
I can’t pay these costs out of my present yearly income, as the rent from the shop was my income plus my old state pension. With losing the rent it has cut my income about half.
My pension + small private pension is £13,100 out of that I have to pay my house Rates £1973.58, Electrical and Heating £ 1500 Insurance £300 and other costs. I now have to pay the same for the empty shop Rates Valuation Notice £4600 to pay £2290 with 5 % off, Electrical connection £ 300 Insurance £700 and other costs. So £13100 - £7063 only leaves me of £6037, how do I live on that?
Small shop cannot compete with the online sellers like Amazon or supermarkets or any big retailers as they can’t get the products or stock, at a price that people will pay and let them make any kind of profit.
People do not want their High Street empty but don’t support the shops and now buy everything, on line as it is cheaper and delivered to their door. It is worst in small communities and areas with low populations like Kingussie.
The costs of setting up a shop. Any shop needs a big number of things to work, as a example a new gift shop I would need to get the following , telephone, Internet, cash register, all sorts of wrapping, bags, signs, pricing labels and lighting, cleaning equipment, toilet rolls and then you have the ongoing costs of Insurance Fire equipment Accountants fees and there is shelving which would cost
£10,000 minimum. Then the big question? What kind of stock to sell and how much will it cost. I estimate at least £60,000 just to get a minimum stock.
About 11 years ago when I had a gift shop in it, I only made £500 profit a year , working 6 day week , every week without a break , for last three years I had it. I doubt any of you have had to work a whole year for £500.
I think I have still got the tax returns for then. Then you have the worry of selling anything and are you going to lose the £60,000 if you cannot get the sales. You can’t employ anybody because there is not sufficient income to pay staff wages. They are forecasting that another 130,000 shops will close by year 2030. I would appreciate if you get back to me about this.
Bill
Non-domestic rates on empty properties impose a financial penalty on you when you try to close a business by charging you rates. You have only two choices: either pay up or stay open. You still have to pay the rates, water, electricity, insurance, and maintain the property whether you are open or closed. You have a third option if you are a small business that is closed or was rented out. You can start a business and apply for the Small Business Bonus Scheme, where you pay no rates, but this only applies to small businesses and has a sliding scale.
If you go bankrupt or stop trading from lack of money, God help you, as you will end up in the sheriff court with many others.
As an example, a small hotel has to close because it is not making a profit or goes bankrupt, and the amount paid in rates is £50,000 a year, plus the other costs: insurance, water, electricity, and maintenance. They try to, but can’t rent it or sell it, as it is widely known that any new owner will have to pay this £50,000 each year plus the other costs. How long do you think the owner will be able to pay the £50,000 before they lose everything, suffer a heart attack, or even take their own life due to the mental stress and depression brought on by this tax policy?
Some laws make people free; others enslave them. Goto the Freedom Page.
"FOI data reveals that Highland Council are taken 1,122 empty non‑domestic rate accounts to sheriff office for recovery action, placing many property owners under severe financial strain through circumstances often beyond their control."
From: bill at kingussie Sent: 05 January 2026 20:02 SENT TO
To: Swinney J (John), MSP <John.Swinney.msp@parliament.scot>; Findlay R (Russell), MSP <Russell.Findlay.MSP@Parliament.scot>; Findlay R (Russell), MSP <Russell.Findlay.MSP@Parliament.scot>; Sarwar A (Anas), MSP <Anas.Sarwar.msp@parliament.scot>; Greer R (Ross), MSP <Ross.Greer.msp@parliament.scot>; Mackay G (Gillian), MSP <Gillian.Mackay.MSP@Parliament.scot>; Cole-Hamilton A (Alex), MSP <Alex.Cole-Hamilton.msp@parliament.scot>; Simpson G (Graham), MSP <Graham.Simpson.msp@parliament.scot>; Balfour J (Jeremy), MSP <Jeremy.Balfour.msp@parliament.scot>; Choudhury F (Foysol), MSP <Foysol.Choudhury.MSP@Parliament.scot>; Ewing F (Fergus), MSP <Fergus.Ewing.msp@parliament.scot>; Mason J (John), MSP <John.Mason.msp@parliament.scot>; Regan A (Ash), MSP <Ash.Regan.MSP@parliament.scot>; Johnstone A (Alison), MSP <Alison.Johnstone.msp@parliament.scot>; Joe.macneil@bbc.co.uk; Joe.macneil@bbc.co.uk
To the First Minister, John Swinney
I am a retiree of 75 years of age and am in remission with cancer. I own a property in Kingussie High Street, a shop which used to be my retail business. Before I retired I was a potter and I sold my pots and other gifts in the shop. I have lived and worked in Kingussie and Newtonmore for over fifty years.
As you will be aware, Kingussie, like other Scottish Towns, has suffered a decline in High Street Retail Business, perhaps more than most due to the bypassing by the A9.
For the last 10 years, the shop has been rented by ------ but they have given notice that they will be vacating the premises on January 25th. I have had the shop on the open market for sale or rent for the last 3 months but despite having reduced my asking price from £150,000 to £115,000, I have had zero interest.
I will receive a bill for non-domestic rates on the empty shop by Highland Council for about at present, of £2290 on a value of £4600 and going up to £2750 on a value of £5500 a 20% increase. I have appealed this with them and with councillors. I cannot afford to pay this from my yearly income and the other costs electric, water, insurance and maintenance out of my old state pension and very small privet pension after losing the rent for the shop.
I have questions…
· Why do non-domestic rates need to be paid on properties which are empty are not a business or have any revenue and how can the owners afford to pay them when they have had no revenue?
· Do you agree that the increase in non-domestic rates at the present time is unlikely to be financially sustainable for both the owners and the Councils?
In my view any tax on empty non-domestic rates is a legalised extortion and a form of slavery on those who are less able to pay them. It is unfair on businesses which rely on having commercial premises to work from, rather than say, travelling tradesmen and it will increase the spiral of decline in our High Streets.
This upcoming demand for money from the Council, for the empty shop, has cause a huge amount of stress to me and my family. I appeal to you to address this on behalf of your constituents as a matter of urgency.
I will send you a second e-mail with the text , which I sent to all Highland counsellors and a number of SMPs on the
Sent: 01 December 2025 22:44
which has more information. If you contact me.
Bill Kingussie . Please note I’m dyslexic so it takes me a long time to write as i need help with writing.
No reply was receved from First Minister, John Swinney
REPLY from
Russell.Findlay.MSP@Parliament.scot
Hello Bill,
Thank you for your email.
It is wrong that you are being hit with such a large non-domestic rates bill.
My party is campaigning to stop these rises from being imposed because of the harm they will cause to businesses who simply cannot afford to pay any more. Countless jobs are at risk.
This is the link to our campaign:
https://www.scottishconservatives.com/news/stop-business-tax-hikes/
In addition, my party is staging a debate in Holyrood tomorrow on this subject.
I see that you have also emailed other MSPs, but I would be happy to contact my party’s speakers in this debate to see if you might want to discuss them citing your case in order to illustrate what is happening. Furthermore, I could establish which Scottish Conservative MSP could make representations on your behalf to the authorities.
Please let me know if you would like me to share your email with our speakers in tomorrow’s debate and/or an MSP who might be able to assist.
All the best, Russell
From:
Murdo Fraser MSP
FROM: noreply@act.conservatives.com Subject; Another SNP stealth tax
Good evening, Thank you for backing our campaign to stop the SNP’s business tax hikes.
Today, we took your concerns to the Scottish Parliament.
We led a debate in Holyrood to demand that the SNP Government pause business rates revaluations for 2026.
We set out the devastating reality facing businesses across Scotland.
Many have been told their rateable values will double or even triple this year. Some face tax rises worth tens of thousands of pounds as a result. These extreme tax hikes are simply too much for many small businesses to cope with.
Despite this, SNP MSPs have voted to press ahead with this stealth tax on Scottish businesses.
But the fight isn’t over. These tax rises will cause real damage to jobs, investment, and high streets across the country.
The SNP must change course and rethink these plans before it’s too late.
Now we need more voices.
Please share our campaign with your family, friends, and fellow business owners.
The more people who speak up, the harder it will be for the SNP to ignore.
Join the campaign Share on X (Twitter) Share on WhatsApp
Best wishes, Murdo Fraser MSP Shadow Cabinet Secretary for Business, Economy, Tourism and Culture
-----------------
From the Freedom of Information Request i submitted. To Highland Council: 5. The number of non-domestic rates properties that Highland Council is responsible for at the present time that are not paying their rates bills
In 2025 (to date of request), 1122 accounts have been passed to the Sheriff Officer further recovery action. This number is just Highland Council.
The implication are immense when this is made public. This is going to devalue 100 of millions of pounds of business properties and stop investments in new developments if this continues. Who in their right mind would bay a business property with ever ending rates liability or build a new non-domestic rates property.
Government and Councils cannot keep shops or businesses open by taxing empty building that have no income. Owners have no control over getting someone to rent or buy any non domestic rates property. You can’t go out and coerce somebody to buy it or rent it. All businesses are at the mercy of market forces.
Article1: E-mail sent out and replyes from MSPs - Graham Leadbitter MP
Article2: BBC, Health, Cost of Rates, What is a Building
Story's1: Your Stories please contribute
History Page: Rates history from 1970
Freedom: Freedom of Information Requests and Replies and Guide
On the Pages
What happens when you renovate and improve your property :
see Story's1 page
This site was last Updated on: 17/3/26