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Reductions


Reductions in Business Rates may be available for the following: 

People with disabilities

Premises in which nursing care is available may qualify for relief of rates.

Empty property

Business Rates are not payable for up to three months on property which is unoccupied. After three months, a reduction of 10% of the normal business rate applies. The 10% reduction does not apply to industrial property, listed buildings, property vested in certain trustees or property with a rateable value of £1,700 or less. Industrial premises can qualify for Empty Property Relief even when partly occupied.

Fresh Start

New occupiers of shops or offices on or after 1 April 2013, which have been empty for at least one year, may be eligible for a 50% discount for 12 months. 

New Start

From 1 April 2013 owners or developers of new builds may be eligible for relief of up to 100% for a period up to 18 months.

Social benefit

Registered charities and other organisations of social benefit - such as sports, theatre, arts, clubs etc, can qualify for both Mandatory and Discretionary Relief of up to 100% of Business Rates liability. Licensed clubs are not necessarily disqualified.

Renewable energy

Renewable energy producers may be eligible for a discount on a sliding scale between 2.5% and 100%.

Rural settlements

Certain properties in rural areas with a rateable value of less than £17,000 may qualify for relief.

Small business bonus scheme

All non-domestic properties in Scotland with a rateable value of £18,000 or less may be eligible for a discount on a sliding scale between 25% and 100%. Businesses with a cumulative rateable value of less than £25,000 will qualify for 25% relief for each property.

 

Contact Information

Business Rates
PO BOX 13
John Dickie Street
Kilmarnock
East Ayrshire
KA1 1BY
Page last updated on25 September 2013
Tags
  • relief of rates
  • reductions
  • business rates
  • nursing care
  • empty property relief
  • discount