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.
From 1 April 2016, 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.
New occupiers of certain long term empty properties on or after 1 April 2013, 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 will be £65,000 from 1 April 2014. Payday lenders are not eligible for this relief.
This scheme has been extended to 31 March 2017.
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 2019, provided that the relevant new entry in the valuation roll is made no later than 31 March 2017.
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 where lands and heritages are being used for a project i.e. where community organisation(s)
have invested in the project for a percentage return of the profit – a sliding scale between 2.5% and 100% relief may apply.
New entries to the valuation roll on or after 1 April 2016 where the sole use of the land is for the generation of renewable heat or power (or both) will be entitled to relief. This will be 10% relief where the rateable value is £500,000 or less and 1.5% relief in any other case.
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 multiple premises where the cumulative rateable value is less than £35,000 may qualify for 25% relief for each property.
Payday lenders are not eligible for the Small Business Bonus Scheme.