Small Business Rates Relief
Small Business Rate Relief Scheme was introduced in Scotland from 1 April 2003 and adjusted in line with revaluation.
From 1st April 2005 all non-domestic subjects in Scotland with a rateable value of £11,500 or less are eligible for relief. The amount of relief granted will depend on the total cumulative ratable value of all subjects occupied in Scotland and if a non discretionary relief is applicable.
Rate Relief for subjects with a rateable value of £11,500 or less is set out below:
| Total Rateable Value | % |
|---|
| Less than £3,500 |
50 |
| £3,500 or above but under £4,500 |
40 |
| £4,500 or above but under £5,750 |
30 |
| £5,750 or above but under £7000 |
20 |
| £7,000 or above but under £8,000 |
10 |
| £8,000 or above, or eligible for other relief |
5 |
For further information or to request an application for relief, please contact Local Taxes:
Phone: 01738 477430
E-mail: LocalTaxes@pkc.gov.uk
