Non-Domestic Rates - New and Improved Building Relief

From 1 April 2018 there is an entitlement to rates relief for some classes of new buildings and for Improved buildings. The legislation which enables these reliefs is The Non Domestic Rates (New and Improved Properties) (Scotland) Regulations 2018 and 2019.

These reliefs are only available to ratepayers on application to the council.

Qualifying Conditions

New Buildings - some classes of new buildings entered on to the Valuation Roll on or after 1 April 2018. If the new entry is not the result of the combination or division of an existing Valuation Roll entry, there may be entitlement to relief.

Improved Buildings - any existing building which is improved or expanded on or after 1 April 2018, and this work results in an increase in the rateable value, may be entitled to relief. The amended entry cannot be the result of the combination or division of an existing Valuation Roll entry.  This relief is available each time that a building is improved and the rateable value increased.

Relief Award

New Buildings - any new building which qualifies for an award of relief will receive 100% relief  from its insertion in the Valuation Roll until occupied.. There is also provision for an award of 100% relief for a period of twelve months from the date on which the building was occupied.

Improved Buildings - any improved building which qualifies for an award of relief will have the rates payable continue to be calculated using the rateable value prior to the improvement work. If the improvement works resulted in a zero rateable value being assigned to the property, the rateable value which was in force prior to the commencement of this work will be used in the calculation of relief.  Rates will remain payable. This relief will be awarded for a maximum period of twelve months from the increase in the rateable value.

To apply for New and Improved Building relief please click here or for further information please contact us.