Types or relief
There are a number of types of relief available and these are explained in brief below. Further information and application forms for all types of relief are available from the Business Rates Team, who you can contact through Customer Services.
On this page you will find information on:
- Small Business Bonus Scheme (SBBS)
- Retail, Hospitality, Leisure and Aviation Relief
- Unoccupied Properties
- Charities and Not-For-Profit Organisations
- Sports Clubs
- Disabled Relief
- Rural Relief
- Fresh Start
- Day Nursery Relief
- New and Improved Property
- Transitional Relief
Small Business Bonus Scheme (SBBS)
Significant changes are being made to the operation of the Small Business Bonus Scheme under the terms of the The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023.
This will see the introduction of new tapered thresholds and a change in the award entitlement whether you are the ratepayer of one or more than one subject.
Subjects that are unoccupied or used for payday lending will remain ineligible to receive this relief.
In addition to this, subjects used wholly or mainly for the following purposes will, from 01 April 2023, no longer be eligible for rates relief through this scheme:
- advertising stations or boards
- the provision of facilities for betting
- the provision of one or more parking spaces
For ratepayers of a single subject the following will apply for financial year 2023/24:
|
Rateable value range |
Percentage of relief |
|
Up to £12,000 |
100% |
|
£12,001 to £15,000 |
award will decrease from a maximum of 100% to a minimum of 25% |
|
£15,000 up to £20,000 |
award will decrease from a maximum of 25% to zero |
For ratepayers of more than one subject the following will apply for financial year 2023/24:
|
Combined rateable value of all businesses' properties in Scotland |
Percentage of relief |
|
Up to £12,000 |
100% |
|
£12,001 to £35,000 |
25% for each individual subject with a rateable value of £15,000 or less |
A Small Business Transitional Relief will be introduced for those losing or seeing a reduction in Small Business Bonus Scheme Relief or Rural Rates Relief (including due to SBBS exclusions) on 1 April 2023. The maximum increase in the rates liability relative to 31 March 2023 will be capped at £600 in 2023-24, rising to £1,200 in 2024-25 and £1,800 in 2025-26.
Small Business Bonus application form [opens in a new window]
Retail, Hospitality, Leisure and Aviation Relief
This is an application form for relief available under The Non-Domestic Rates (Coronavirus) (Scotland) Regulations 2022, known as Retail, Hospitality and Leisure relief under which 50% relief is available for the first three months of the 2022-23 financial year (April – June), capped at £27,500 per ratepayer.
Ratepayers are required to make a declaration (see section 2 of this form), to ensure that they do not exceed £27,500 of this relief award. The council will reclaim any relief incorrectly awarded on incomplete, incorrect or fraudulent information.
The list of whole or main property uses that may be eligible for relief are set out in schedule 1 of the regulations The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022 (legislation.gov.uk) [opens in a new window].
Retail, Hospitality, Leisure and Aviation relief application form [opens in a new window]
Unoccupied Properties
From 1 April 2016 standard empty properties will attract 50% relief for the first 3 months of the property being empty; thereafter the relief will reduce to 10%.
For Industrial empty properties the relief will be 100% for the first 6 months of the property being empty and thereafter will reduce to 10%.
Please note for unoccupied non-industrial property that has been in receipt of unoccupied relief for a period of 3 months or more as at 1 April 2016, and for unoccupied industrial property that has been in receipt of unoccupied relief for a period of 6 months or more as at 1 April 2016 the level of unoccupied relief will change to 10% from 1 April 2016.
Listed buildings, property vested in some types of trustees, or property with a rateable value of £1,700 or less still qualify for full relief.
Non-Domestic Rates - Empty Property Relief [opens in a new window]
Charities and Not-For-Profit Organisations
Properties occupied by registered charities or organisations whose main objectives are charitable, or are otherwise philanthropic, religious or concerned with education, social welfare, science, literature or the fine arts may qualify for up to 100% relief. The property must be wholly or mainly used for charitable purposes.
Sports Clubs
Properties occupied by sports clubs, organisations registered with the Inland Revenue as Community Amateur Sports Clubs and organisations not established or conducted for profit which are mainly used for recreational purposes may qualify for up to 100% relief. Sports clubs with a license to sell alcohol are also eligible to apply.
Disabled Relief
Properties for the provision of residential accommodation, training or welfare of disabled persons, persons suffering from illness or the after-care of persons who have been suffering from illness may qualify for up to 100% relief. This does not apply to the provision of medical, surgical or dental treatment. At least 50% of the floor area of the property must be used for one of the qualifying purposes.
Rural Relief
In rural settlements, 100% mandatory relief is available for certain qualifying public houses, small hotels, petrol filling stations (with a rateable value of £12,750 or less) and also for certain qualifying small food stores, general stores and Post Offices (with a rateable value of £8,500 or less). The Council also has discretion to award up to 100% relief to other properties, with a rateable value of £17,000 or less, used for purposes which are of benefit to the local community.
Fresh Start
From the 1 April 2018 the Fresh Start scheme has been expanded where the relief offered is 100% for 12 months provided the property meets the following eligibility criteria
- property has been in receipt of empty property relief for a continuous period of at least 6 months; and
- the property has a rateable value of less than £65,000.
For claims up to 31 March 2018
The relief is 50% for 12 months provided the property meets the following eligibility criteria
- property has been in receipt of empty property relief for a continuous period of at least 12 months; and
- the property has a rateable value of less than £65,000; and
- when last occupied, the property was last used as a shop, restaurant, pub or hotel as defined in the regulations regardless of what the intended future use is.
No other relief can be awarded when Fresh Start Relief is applicable.
State Aid rules may apply – further information on state aid is available on the Scottish Government website [opens in a new window].
New Start
The relief offered is 15 months of up to 100%. State aid de minimis applies to this relief meaning no business can receive more than 200,000 Euros over a rolling 3 year period. To qualify the property must be entered into the valuation roll between 1 April 2013 and 31 March 2018, it must be unoccupied at the time of entry on to the valuation roll and the new entry cannot be as a result of a combination, division, refurbishment or change to an existing entry on the valuation roll. This scheme has been extended to 31 March 2018.
Transitional Relief
The Scottish Government has continued the scheme for 2018/19. The relief will limit any increase in the gross bill for 2018/19 to 12.5% in real terms based on the gross bill as at 31 March 2017.
The properties eligible are those that are wholly or mainly used for one of the following specified purposes
- Bed & Breakfast Accommodation
- Camping Site
- A Caravan
- A Caravan Site
- Chalet & Holiday Hut
- Guest House, Hotel and Hostel
- Public House or Nightclub (subject to certain licensing criteria)
- Restaurants
- Self-Catering Holiday Accommodation
- Timeshare Accommodation
State Aid rules may apply – further information on state aid is available on the Scottish Government website [opens in a new window].
Day Nursery Relief
From the 1 April 2018 a property that is wholly or mainly used to provide day nursery care for pre-school children may be eligible for relief. The relief will last for 3 years from 01 April 2018 to 31 March 2021.
State Aid rules may apply – further information on state aid is available on the Scottish Government website [opens in a new window].
New and Improved Property
From the 1 April 2018 any relevant new entry lands and heritages that is not a result of a combination or division of an existing entry can claim relief for up to 12 months.
Where there has been a relevant increase in the rateable value on an existing property due to improvements, 100% relief for 12 months can be awarded on the relevant increase.
State Aid rules may apply – further information on state aid is available on the Scottish Government website [opens in a new window].