Non-Domestic Rates FAQs- Reliefs

I have received a review form.  What do I do next?

Review forms are issued periodically to establish whether your circumstances have changed in any way in relation to the award of relief and to verify that you are still entitled to a reduction. 

If your circumstances are still the same as the previous year just tick the box, sign the declaration and return the form to us.  You may also need enclose evidence if requested.   

Can I get Rural Relief?

Legislation was introduced under the terms of the Local Government and Rating Act 1997 which enables Local Authorities to grant remission of rates to certain types of properties in rural areas.  

Find out more about Rural Relief 

What is Discretionary Relief?

Information

If a property is occupied by a non-profit making organisation, the Council may make an award of discretionary relief.  If your organisation qualifies for discretionary relief, an award of up to 100% of the amount of Non-Domestic Rates payable may be made.
The decision to make an award of discretionary rates relief is exercised by the Council's Policy and Resources Committee.

In the case of an Office of the Scottish Charity Regulator (OSCR) registered charity, which has already qualified for an award of 80% mandatory relief, the reduction will be up to the amount of Non-Domestic Rates which remains payable. We will write to you each year to review your entitlement to discretionary relief.

A decision was made by the Council's Policy and Resources Committee that the 20% discretionary relief awarded to charity shops is to be withdrawn from 1 April 2020.

Qualifying Criteria

Granted to organisations where half or more of the floor space of the property is used either solely or partially for the provision of:

• Residential accommodation for the care or after care of individuals who are disabled, or who are suffering from or have suffered from illness.

• Training facilities for individuals who are disabled, or who are suffering from  or have suffered from illness.

• Welfare services for disabled persons.

• Facilities for employment or work on their own account for disabled persons, or the provision of sheltered employment (a workshop or other facilities) by
 the local authority in accordance with the appropriate sections of the Disabled Persons (Employment) Acts.

The reduction depends on the rateable value of the area used for those purposes.