Growth Accelerator relief is granted under the terms of The Non Domestic Rates (New and Improved Properties) (Scotland) Regulations 2018. From 1st April 2018 rate relief can be awarded to properties newly entered on the valuation roll (new builds) and to properties that have had improvements carried out. Eligibility criteria includes; New entry property: the…
From 1st April 2016, if you have an unoccupied business property, you can apply for a reduction under the following conditions; Unoccupied property not in use (first 3 months) = 50% relief Unoccupied property not in use (after 3 months) = 10% relief Vacant property last used in an industrial nature (first 6 months) =…
If you are an organisation registered as a charity, listed on the register by the Office of the Scottish Charity Regulator (OSCR), with a property occupied by your organisation and used wholly or mainly for charitable purposes, you may be entitled to 80% mandatory rates relief. Councils could also offer up to 20% additional relief…
Properties occupied for charitable purpose, social welfare, education, philanthropic, religious, science, literature, fine arts and recreation may qualify for a discretionary relief of up to 100%. Discretionary relief may also be awarded if the premises are occupied for the purposed of a club, society or other organisation not established or conducted for profit, such as…
From 1st April 2013, relief from rates of up to 100% became available to a variety of properties within a designated rural settlement area with a population below 3,000. Eligibility criteria includes; A small food shop, general store or post office with a rateable value below £8,500 A small hotel, public house or petrol filling…
This scheme provides relief to ratepayer’s with properties in Scotland with a combined rateable value of £18,000 or less. In addition, where the cumulative rateable value of a ratepayer’s properties falls between £18,000 and £35,000 the scheme will offer 25% relief to individual properties with a rateable value of up to £18,000. The following relief…
You may be entitled to this relief (up to 100%) if you are an organisation with a property occupied for the following purposes; Residential accommodation for the case or after care of disabled persons or persons suffering from illness Facilities for training or for keeping suitably occupied persons who are or have been suffering from…
You may be able to get 100% rates relief your properties are used solely for renewable energy production. To be eligible for this relief, your scheme has to produce heat or power from any of the following sources; Biomass Biofuels Fuel cells Photovoltaics Wind Solar power Geothermal sources Water (including waves and tides but excluding…
The Scottish Government introduced this relief scheme for the 2017/18 and 2018/19 financial years, that caps Business Rates Revaluation increases to 12.5% for the following business categories; Bed and breakfast accommodation Camping site A caravan/ caravan site Chalet and holiday hut Guest house, hotel and hostel Restaurants Public house or nightclub (subject to certain licensing…
Businesses setting up or relocating to an Enterprise Area site and doing work in certain sectors may qualify for this rates relief, which offers up to 100% relief up until March 2020. Maps of the Enterprise Areas in Scotland can be found here – https://bit.ly/2Shp21E. Please note that under certain circumstances, you may be entitled…
