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 was made available from 1st April 2017;
- Combined rateable value up to £15,000 = 100% relief
- Combined rateable value of £15,001 – £18,000 = 25% relief
- Upper limit for cumulative rateable value of £35,000 = 25% relief
Relief levels for each business will depend on;
- The combined rateable value of all business rates premises in Scotland of which the business is in rateable occupation, or (if vacant) which the business is entitled to occupy
- Whether or not each property is eligible for one of the existing rates relief schemes
- The level of other public sector assistance received by the business
Please note that under certain circumstances, you may be entitled to more than one type of relief. These include the following;
- Fresh Start relief
- Growth Accelerator relief
- Vacant Rates relief
- Charitable relief
- Discretionary relief
- Rural relief
- Disabled relief
- Renewable Energy relief
- Transitional relief
- Day Nursery relief
- Enterprise Areas relief
To discuss any of these relief opportunities in further detail, or for assistance in applying, please contact our Rating team direct via Rating2017@g-s.co.uk.
