The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018

PART 3

The conditions specified in this Part are that—

(a)the owner of the lands and heritages is prohibited by law from occupying them or allowing them to be occupied;

(b)the lands and heritages are kept vacant by reason of action taken by or on behalf of the Crown or any local or public authority with a view to prohibiting the occupation of the lands and heritages or to acquiring them.