Non Domestic Rates relief and reductions

Ratepayers of Non-Domestic subjects with a low Rateable Value may be entitled to a rates reduction

Ratepayers of certain hospitality premises with a rateable value of no more than £51,000 can apply for 40% relief

Provisions have been made by the Scottish Government to limit the increase in Non-Domestic Rates charges, resulting from the 2023 revaluation exercise, effective from 01 April 2023

Significant changes have been made to the charging of Non-Domestic Rates on empty lands and heritages from 1 April 2024

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.

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

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

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

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.

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

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

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

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

This section details circumstances where the amount of relief awarded may be restricted by Scottish Government legislation.