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.

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 within the last 12 months.

Improved properties relief is available for existing properties that have had their rateable value increased 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 2026–2027

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

Year-on-year Scottish 2026 Revaluation Transitional Relief caps

Small business transitional relief

This relief reduces the net bill increase in 2026–2027 to 25% of what it otherwise would have been, taking into account other reliefs, including the General Revaluation Transitional Relief, and is available for properties:

• entitled to SBBS relief on 31 March 2026
• entitled to mandatory or discretionary Rural Relief on 31 March 2026 and no longer entitled on 1 April 2026 due to their rateable value increasing at the 2026 revaluation beyond the qualifying threshold(s) set out in the Non-Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Order 2005, as amended
• entitled to hospitality relief on 31 March 2026
• entitled to Small Business Transitional Relief on 31 March 2026

In 2027–2028 and 2028–2029 it will reduce the net bill increases to 50% and 75% respectively of what they would otherwise have been.

Properties that require a short-term let licence to operate but have not obtained one are not eligible for Small Business Transitional Relief. 

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.

Businesses that are not eligible for the for the Small Business Bonus Scheme are:

• payday lenders
• advertising stations
• car parks
• betting shops
• properties requiring a short-term let licence
• some deer forests and some shootings

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

Eligibility for Hospitality Relief is based on the property being wholly or mainly used for purposes specified in the schedule of the Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025.

40% relief is available for properties in the hospitality sector (including music venues with a maximum capacity of 1,500 persons) with rateable values of £51,000 or less, and which are not in receipt of Islands and Remote Areas Hospitality Relief, capped at £110,000, per ratepayer. 

You will be required to declare that you will not exceed £110,000 of this relief award and you understand that the council will reclaim any relief incorrectly awarded on incomplete, incorrect or fraudulent information.

Apply for Hospitality Relief

This application is for relief available under, The Non-Domestic Rates (Retail, Hospitality and Leisure Relief) (Scotland) Regulations 2026, as amended. These regulations apply to 2026–2027 only.

This relief is capped at £110,000 per ratepayer.

As part of the application, you will be required to declare that you will not exceed £110,000 of this relief award and you understand that the Council will reclaim any relief incorrectly awarded on incomplete, incorrect or fraudulent information.

Find the full regulations of the Retail, Hospitality and Leisure Relief at:

The Non-Domestic Rates (Retail, Hospitality and Leisure Relief) (Scotland) Regulations 2026, as amended

Eligible property uses are set out in schedule 1 or 1A of the regulations.

Relief is not available to unoccupied properties.

15% relief is available for eligible properties in the retail, hospitality and leisure sectors (excluding licensed premises and music venues) with rateable values up to and including £100,000, and which are not in receipt of 100% relief available for eligible properties in the retail, hospitality and leisure sectors located on islands, or in specified remote areas.

40% relief is available for eligible properties in licensed hospitality sectors and music venues with rateable values up to and including £100,000, and which are not in receipt of 100% relief available for eligible properties in the retail, hospitality and leisure sectors located on islands, or in specified remote areas.

Apply for Retail Hospitality and Leisure Relief