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Non Domestic Rates relief and reductions

Find out if you are eligible for a rates reduction or relief on your non domestic property and how to make an application.

Small Business Bonus

Non-Domestic subjects with a Rateable Value of £18,000 or less, may be entitled to a rates reduction

Coronavirus: Rates relief for premises used for retail, hospitality and leisure purposes

As of 1st April 2020, the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 allows a full 100% relief from rates, for Financial Year 2020/21, for certain premises used wholly or mainly for retail, hospitality or leisure purposes

Empty properties

With effect from 1 April 2016, if your business property is unoccupied 50% relief from rates may be awarded for a maximum of 3 months. If the property has been empty for more than three months you will be liable to pay 90% of the non domestic rate.

New and Improved Property Relief

From 1 April 2018, business rates relief (also known as Business Growth Accelerator Relief) may be available to ratepayers of new build property and to those expanding or making improvements to an existing property.

Registered charities & sports clubs

Mandatory relief of 80% of the rates payable may be awarded to registered charities and sports clubs where they meet certain criteria.

Discretionary relief

Any rate levied in respect of lands and heritages can be reduced by awarding Discretionary Relief of up to 100% where they meet certain criteria.

Rural rates relief

Relief from rates is available to a variety of properties within a designated rural settlement area with a population of less than 3,000.

Disabled relief

Relief of up to 100% is available to establishments where nursing care is provided within the terms of the Rating (Disabled Persons) Act 1978.

Fresh Start Relief

Business rates relief (known as Fresh Start Relief) may be available to ratepayers occupying certain long term empty properties.

Renewable Energy Generation Relief

Relief may be granted to a ratepayer where the premises are used solely for the generation of renewable heat or power (or both).

Transitional Relief

This relief limits any increase in the gross bill for certain hospitality based premises to be no more than 12.5% each year, in real terms, of the gross bill as at 31 March 2017

Day Nursery Relief

Relief may be granted to a ratepayer where the premises are used wholly or mainly as a day nursery.