People with disabilities
Premises in which nursing care is available may qualify for relief of rates.
Business Rates are not payable for up to three months on property which is unoccupied. After three months, a charge of 50% of the normal business rate applies. The 50% charge 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.
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 producers may be eligible for a discount on a sliding scale between 2.5% and 100%.
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.
PO BOX 13
John Dickie Street