Empty Rates Relief
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Business Growth Accelerator (applicable after 1 April 2018)
New properties entered in the valuation roll may be eligible for 100% mandatory relief for 12 months after they are first occupied. An improvement in Rateable Value may also qualify for a 12 month exemption.
Fresh Start Relief
Fresh Start Relief has been expanded from 1st April 2018. To be eligible for Fresh State Relief the subject property must have been in receipt of empty property relief prior to application for Fresh Start Relief.
Fresh Start Relief is 100% rates relief for the first 12 months of new occupation and is applicable to all categories of property with Rateable Value under £95,000 up from £65,000 until 31 March 2024.
Charities and CASCs
Charities can apply for relief of up to 80% if a property is used for charitable purposes. Local councils can provide additional ‘discretionary relief’ (up to 100%). Non-profit recreation clubs are not automatically entitled to relief, but local authorities can grant discretionary relief of up to 100%.
Day Nursery Relief
Properties which are in use wholly or mainly as a day nursery will qualify for up to 100% relief.
District Heating Relief
Properties which are in use wholly or mainly as a district heating network may qualify for up to 50% relief. This relief is currently available up to 31 March 2032.
Enterprise Areas
Businesses in certain sectors setting up or relocating to an enterprise area site can qualify for up to 100% rates relief until 31 March 2024.
Hospitality Relief (2024/25)
Your property may qualify for relief for 2024/25 if the property is used within the hospitality sector. The relief is available to properties in the island locations as determined by the Islands (Scotland) Act 2018. For qualifying properties, relief will be capped at £110,000 for 2024/25 and is subject to Subsidy Control qualifying criteria*.
For 2025/26, a new hospitality relief has been introduced for premises with an RV under £51,000, which will receive a 40% business rates relief. Hospitality premises in the Islands will receive a 100% business rates relief. There is a cap at £110,000 per business and is subject to Subsidy Control qualifying criteria*.
Rural Rate Relief
Businesses in a designated rural area with a population of below 3,000 can obtain 100% business rates relief if the business is:
- a small food shop, general store or post office with a Rateable Value of below £8,500
- a small hotel, public house or petrol filling station with a Rateable Value of up to £12,750
- any other business providing a benefit to the community with a Rateable Value of up to £17,000
Renewable Energy Generation Relief
Properties that produce heat or power from certain renewable sources may obtain rates relief on a sliding scale from 2.5% to 100% based on the Rateable Value of the property from which generation activity is undertaken provided a minimum of 15% of annual profits is provided to a community organisation.
Hydro generation properties with a Rateable Value under £5m will be eligible for 60% rates relief. This relief is available until 31 March 2032.
Hardship Relief
Local authorities can provide hardship relief if they believe that it is in the interests of the local community to do so.
*Note: Many of the reliefs and discounts are subject to Subsidy Control (this replaced European State Aid de minimis thresholds). An enterprise may not receive relief which qualifies as Subsidy to greater than 325,000 Special Drawing Rights (around £332,000 in July 2022) over a rolling three-year period.
