REGARDING the new proposed changes to business rates in Scotland (“Mackay bows to rates hike fears with £45m package”, The Herald, February 22) perhaps people may not be aware that owners of empty industrial properties are now subject to pay 90 per cent of the rates on these properties. Owners are vainly trying to lease their properties and many have been lying empty for years.

Previously, empty properties with no earnings were subject to full rates relief.

Nowadays, in some cases, owners are now having to pay many thousands of pounds in rates with no revenue coming in. Many of these properties will be subject to bank mortgages and so on having to be paid. To overcome this new financial burden, some owners have been forced to demolish properties, therefore denying any future business occupier. This situation will surely hinder any growth for business in Scotland. No new factories will be constructed unless a guaranteed tenant is in place.

While the new small business relief is welcome, it leaves a ridiculous situation that, for instance, four or five small units employing many persons are paying no rates whatsoever, while across the road a large empty property is paying an extortion amount in rates with no income coming in.

How can this charge on empty properties be justified?

Matthew T Sneddon,

2 Campsie Drive, Bearsden.

LIVERPOOL Council is encouraging its citizens to earn a rates amnesty by informing on dog fouling - an odd relationship perhaps. However, I am expecting to have to pay nearly £500 more this year to East Dunbartonshire Council for the privilege of living in my own house, retired with no claim on schools or social services and with potholes taking second place to bicycle paths. So I am with Liverpudlians in seeing a connection between household rates and being dumped on.

John Dunlop,

9 Birnam Crescent, Glasgow.