Finance and Asset Management Service

NON-DOMESTIC RATES - SMALL BUSINESS RATE RELIEF

From 1 April 2003 all Non-Domestic properties in Scotland with a rateable value of £11,500 or less are eligible for a discount on a sliding scale between 5% and 50%. However, if your property qualifies for 50% Mandatory Relief, any award of Small Business Relief will be limited to 5%. The discount of 5% will automatically be awarded and you need to apply to us if you think you will be eligible for Small Business Rate Relief of 10% or more.