Reductions in business rates

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 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. For industrial properties relief is awarded at 100% for the first 6 months followed by a reduction of 10%. The 10% reduction does not apply to 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 certain long term empty properties which have been empty for at least one year may be eligible for a 50% discount for 12 months. 

In order to qualify for relief the upper rateable value limit for eligible premises is £65,000 and the property when last occupied was used as a shop, office, pub hotel or restaurant or where that was not the reason for the previous use, the property is intended to be used as a shop, office, pub or restaurant.  Payday lenders are not eligible for this relief.

This scheme has been extended to 31 March 2018.

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.

This scheme has been extended to 31 March 2020, provided that the relevant new entry in the valuation roll is made no later than 31 March 2017.

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.

Small business bonus scheme

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:

Rateable value          

 Relief

Up to £15,000

100%

£15,001 to £18,000

25%

£18,001 to £35,000

25% on individual property each with a rateable value up to £18,000*

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

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

Transitional relief

Following the 2017 rates revaluation, Transitional Relief will be available to certain categories of business and the scheme applies to a 12.5% limit to the real increase in gross bills between 2016/17 and 2017/18.

The relief can only be awarded to certain categories of business (hotel, pub, restaurant etc) and an application form will be required.  For more information, see the Scottish Government website.

An application form will be made available shortly – please check back later or contact us on the number below and we will send you a copy when it becomes available.

Other reliefs

There are a few other reliefs available – check the Scottish Government website for more information, or contact us on the number below. 

Contact Information

Business Rates
PO BOX 13
John Dickie Street
Kilmarnock
East Ayrshire
KA1 1BY
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