The Scottish Government introduced a Transitional Relief scheme for Financial Year 2017/2018, for specific types of properties. The Scheme was extended into Financial Year 2018/2019 and has now been further extended into Financial Year 2019/20.
The properties eligible for relief 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
- Pubic House or Nightclub (subject to certain licensing criteria)
- Renewable Energy Generation (small hydro schemes only) (for Financial Year 2017/2018 only)
- Self-Catering Holiday Accommodation
- Timeshare Accommodation
The relief limits any increase in the gross bill for Financial Years 2017/2018, 2018/2019 and now 2019/20 to be no more than 12.5% each year, in real terms, of the gross bill as at 31 March 2017.
For Financial Year 2019/2020 no relief will apply where the rateable value of a property exceeds £1.5m
Applying for Transitional Relief
To apply for relief for Financial Year 2019/2020download the Application for Transitional Relief 2019.20 [473Kb] which should be completed with reference to the Transitional Relief Guidance for Financial Year 2019.20 [603Kb].
Please note the 2019/20 regulations replaced the previous regulations, with effect from 1st April 2019, meaning that no backdating of relief to reduce a 2018/19 charge is possible.
The relief is subject to Deminimus aid (State-Aid) Rules which limits relief to a maximum of €200,000 sterling equivalent over a three year period. Full details regarding State-Aid can be found at http://www.gov.scot/Topics/Government/State-Aid.
For further information please call the Local Taxes Team on 01738 477430, option 4, or alternatively email email@example.com .