The Business Services Committee of Aberdeenshire Council met on Thursday 17 September 2026, approving revised policies on non-domestic rates and council tax, and noting progress on various council initiatives. Key decisions included the adoption of updated policies for discretionary relief, empty properties, and council tax premiums on long-term empty properties and second homes, alongside the approval of a new policy for the North East Scotland Investment Zone.

Non-Domestic Rates Discretionary Relief and Empty Properties Policies

The committee approved revised policies for Non-Domestic Rates Discretionary Relief and Empty Property Relief. The Discretionary Relief Policy, updated for the first time since 2015, now includes clearer guidance on eligibility for charities, sports clubs, hardship cases, and rural properties. For sports clubs, licensed clubs will receive a maximum of 80% relief, while non-licensed clubs can receive up to 100%. Clubs with unrestricted funds of £100,000 or more will see their relief reduced. The Empty Property Relief Policy has been updated to reflect devolved powers, with a new approach to discounts and premiums. From 1 April 2024, empty properties will receive a 50% discount for three months, followed by a 10% discount for a further nine months. From 1 April 2025, properties empty for two years or more will face the full charge. However, properties empty due to specific circumstances such as liquidation, prohibition by law, or compulsory purchase orders will receive 100% relief without a time limit from 1 April 2026.

Council Tax Empty Properties and Second Homes Policy

A revised Council Tax policy for empty properties and second homes was approved, reflecting legislative changes and operational learning. From 1 September 2026, a 200% premium will be added to the standard Council Tax charge for long-term empty properties and second homes, resulting in a total 300% charge. The policy introduces a deferment of this premium for up to 24 months for long-term empty properties undergoing renovation or marketing, and up to 12 months for inherited second homes or in exceptional circumstances. Specific exemptions will apply for military service, essential healthcare roles, and work-related accommodation. The policy aims to encourage properties back into use and increase housing availability.

Non-Domestic Rates North East Scotland (Aberdeenshire) Investment Zone Relief Policy

The committee approved the Non-Domestic Rates North East Scotland (Aberdeenshire) Investment Zone Relief Policy. This policy allows for discretionary relief for eligible businesses within designated tax sites, focusing on the green energy and digital technology sectors. Relief can be up to 100% for up to five years within a ten-year window, intended to stimulate investment and job creation. The policy also outlines the Non-Domestic Rates Retention Strategy, which allows for retained rates growth above an agreed baseline to be reinvested within the Investment Zone.

Donations Policy – Annual Report

The committee noted the findings of the first annual review of the Donations Received Policy. While £71,222 in donations was received through council systems and £105,943 through school funds, the review identified inconsistencies in recording and monitoring. An action plan was agreed to strengthen compliance, improve reconciliation processes, and provide clearer guidance. The council will also review governance arrangements for high-value or anonymous school fund donations.

Corporate Charging Policy

The updated Corporate Charging Policy was approved, alongside the supporting Corporate Charging Framework. The revised policy clarifies principles for setting, reviewing, and managing fees and charges, emphasizing full cost recovery for discretionary services unless a justified subsidy applies. It introduces clearer charging categories, strengthens annual review processes, and improves transparency around subsidies and concessions. The framework provides practical guidance for services on implementing the policy.

Consultation Response - Scottish Government Equality Act 2010 Scottish Specific Duties 2012 Amendments Regulations

The committee noted the council's response to a Scottish Government consultation on proposed amendments to the Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012. The response highlighted potential challenges in collecting robust data for disability and race pay gap reporting due to low voluntary disclosure rates. Aberdeenshire Council currently calculates mean pay gaps and uses a 31 March snapshot date, aligning with existing reporting processes. The council expressed support for the proposed amendments but noted the need for further guidance on disaggregated data and binary categories.

Gaelic Language Plan Annual Return 2025 - 2026

The committee considered and noted the progress made on the Gaelic Language Plan for 2025-2026. The annual return indicates an overall completion rate of 80% across the plan's eight themes. Highlights include 100% completion in increasing the use of Gaelic and staff awareness training. Areas with lower completion rates, such as increasing Gaelic learning and promoting a positive image of Gaelic, are ongoing actions. The report noted that demand for Gaelic services in Aberdeenshire remains low.

Engagement & Participation Policy - 5 Year Review

The revised Engagement and Participation Policy was approved for a further five years, along with the supporting Engage Aberdeenshire Survey Protocol and an Integrated Impact Assessment. The review found that the policy's core principles remain relevant, with updates focusing on clearer language, improved accessibility, and a stronger emphasis on partnership and co-production. The policy is designed to support inclusive and accessible engagement across all communities, with a commitment to providing feedback within three months of engagement activities.

Non-Domestic Rates Discretionary Relief and Empty Properties Policies

The committee approved revised policies for Non-Domestic Rates Discretionary Relief and Empty Property Relief. The Discretionary Relief Policy, updated for the first time since 2015, now includes clearer guidance on eligibility for charities, sports clubs, hardship cases, and rural properties. For sports clubs, licensed clubs will receive a maximum of 80% relief, while non-licensed clubs can receive up to 100%. Clubs with unrestricted funds of £100,000 or more will see their relief reduced. The Empty Property Relief Policy has been updated to reflect devolved powers, with a new approach to discounts and premiums. From 1 April 2024, empty properties will receive a 50% discount for three months, followed by a 10% discount for a further nine months. From 1 April 2025, properties empty for two years or more will face the full charge. However, properties empty due to specific circumstances such as liquidation, prohibition by law, or compulsory purchase orders will receive 100% relief without a time limit from 1 April 2026.

Donations Policy – Annual Report

The committee noted the findings of the first annual review of the Donations Received Policy. While £71,222 in donations was received through council systems and £105,943 through school funds, the review identified inconsistencies in recording and monitoring. An action plan was agreed to strengthen compliance, improve reconciliation processes, and provide clearer guidance. The council will also review governance arrangements for high-value or anonymous school fund donations.

Corporate Charging Policy

The updated Corporate Charging Policy was approved, alongside the supporting Corporate Charging Framework. The revised policy clarifies principles for setting, reviewing, and managing fees and charges, emphasizing full cost recovery for discretionary services unless a justified subsidy applies. It introduces clearer charging categories, strengthens annual review processes, and improves transparency around subsidies and concessions. The framework provides practical guidance for services on implementing the policy.