Reductions in business rates

Businesses occupying certain long-term empty properties which have been empty for at least one year may be entitled to a relief of 100% discount for their first 12 months in those premises.

In order to qualify for relief you need to have started occupying the property on or after 1 April 2018, the property must have been empty for at least the previous six months before your occupation and was previously in receipt of Empty Property Relief.

The rateable value must be under £100,000.

Apply for Fresh Start Relief

For new entry or new build properties, relief is available for properties that have been entered on the valuation roll on or after 1 April 2018.

Such properties will receive 100% relief whilst vacant, with a further 100% relief continuing for 12 months following first occupation. This will not apply where one or more buildings, or parts of a building, forming part of the new entry were shown in any entry on the roll on the day immediately prior to the day the new entry takes effect.

Improved properties relief is available for existing properties that have had their rateable value increased on or after 1 April 2018 as a result of improvements, such as refurbishment or expansion to, or the erection of one or more buildings to, or by the change of use of, the existing lands and heritages.

However, this excludes increases caused by the combination, division or reorganisation of lands and heritages shown in a different entry in the Roll on the day before the change takes effect.

This relief will apply for 12 months from the date of increase, regardless of whether the property is vacant or occupied.

Apply for Business Growth Accelerator Relief

Business rates are payable at the rate of 50% for up to three months on property which is unoccupied. After three months, a reduction of 10% of the normal business rate applies.

Empty property relief will be granted at 100% of the rates charge where the following exemption criteria can be evidenced:

• the property is subject to a compulsory purchase order
• the person entitled to possession is a trustee for sequestration, liquidation or executors
• the company or limited liability partnership is subject to a winding up order under the Insolvency Act
• occupation of the property is prohibited by law

Apply for Empty Property Relief

General transitional relief in 2023/24

A general Revaluation Transitional Relief to cap bill increases for properties seeing increases in their rateable values at revaluation.

The caps (in cash terms) in 2023/24 will be:

• 12.5% for small properties
• 25% for medium-sized properties
• 37.5% for large properties
• rising in subsequent years

Small business transitional relief

This is a scheme to cap bill increases for properties losing eligibility for, or seeing a reduction in, Small Business Bonus Scheme or Rural rates relief.

The maximum increase in the rates liability relative to 31 March 2023 will be capped at:

• £600 in 2023/24
• rising to £1,200 in 2024/25
• £1,800 in 2025/26

Parks transitional relief

Parks, or parts of parks, added to the valuation roll for the first time on 1 April 2023, including properties located within parks added as a result of the Non-Domestic Rates (Scotland) Act 2020, to cap bills at:

• 33% of the gross liability in 2023/24
• 66% in 2024/25
• reaching 100% in 2025/26

Where the entry in a roll in relation to lands and heritages is split or reorganised on or after 1 April 2023, the gross rates liability of each part of the lands and heritages which is the subject of an entry is reduced by 67%.

Apply for Transitional Relief

Occupiers of non-domestic property located in Scotland with a combined rateable value of £35,000 or less may be eligible for relief as follows: 

Multiple properties linked to one business may be eligible for relief if their combined rateable value does not exceed £35,000.

Payday lenders are not eligible for the Small Business Bonus Scheme.

Apply for Small Business Bonus Scheme

Registered charities and other organisations of social benefit  such as sports, theatre, arts and clubs may qualify for both Mandatory and Discretionary Relief of up to 100% of business rates liability.

Licensed clubs are not necessarily disqualified. If the applicant is deemed eligible then the relief may be awarded.  Evidence of eligibility must be provided in all cases.

Apply for Mandatory and Discretionary Relief