Non Domestic Rates - Reliefs and Exemptions
There are a number of reliefs and exemptions which may reduce the amount of Non-Domestic Rates you pay. Please use the links below for further information or you can find out how to apply for a relief or exemption.
- Charitable Relief (if the property is occupied and used for charitable purposes and registered with OSCR)
- Disabled Persons Rates relief (if the property is wholly or mainly used to cater for the needs of disabled persons)
- Discretionary Relief (if this property is occupied by a Non Profit Making Organisation)
- Empty Property Relief Properties that are unoccupied may qualify for relief, although new legislation in place from 1st April 2016, affects the amount and duration of relief.
- Exemption from Unoccupied Vacant Charge Exemption from the 90% unoccupied charge can be applied to properties that fall into certain categories.
- Fresh Start Relief from 1st April 2013 50% relief is offered for a period of 12 months for certain premises with a rateable value up to £45,000 (£65,000 from 1 April 2014), which have become occupied after being in receipt of empty property relief for the previous 12 months.
- Life Sciences Enterprise if your property is situated in a designated area and you are undertaking a specified activity you may be entitled to rates relief.
- New Start Relief from 1st April 2013 an exemption is offered to properties newly built in the next 4 financial years. Exemption is offered to newly built properties which are empty for a maximum period of 15 months.
- Renewable Heat or Power Generation. A sliding scale of rates relief is available for certain premises designed by the Scottish Government e.g windfarms.
- A 2017 Revaluation Transitional Relief Scheme has being introduced, which limits the increases in the amount of Non Domestic Rates payable in 2017/18, for some classes of property, to 12.5% real term.
- Rural Relief was introduced by the Government to help general stores, Post Offices, petrol filling stations, public houses and hotels in designated rural communities with their rates.
- Small Business Bonus Scheme relief reduces the rates burden for small businesses with properties in Scotland (whether occupied or not). on.
- Sports Club Relief (if the property is occupied and used by a recognised sporting organisation)
- Statutory Relief There is provision in rating legislation for a property occupied by a religious body and used for worship, to be exempted from payment of rates.
- Stud Farm relief may be available for newly-established stud farms with a rateable value which does not exceed £7,000.
Non Domestic Rates Team