Business rates - reductions

Money
  
Certain subjects are not liable to pay rates and are treated as exempt i.e. churches.

Small Business Bonus

From 1 April 2008, a Small Business Bonus Scheme has been introduced. In order to qualify, you must occupy a single or a combination of properties WITHIN SCOTLAND where the TOTAL Rateable Value of all the properties is £18,000 or less.

Businesses with 2 or more properties with a cumulative rateable value of under £25,000 mayqualify for relief of 25% on individual properties with a rateable value of£18,000 or less.

Download a Small Business Bonus Scheme Application Form

Unoccupied Properties
No rates are payable for the first 3 monthsthat a property is left empty.  After that, unoccupied properties are liable for empty property rates of 50%.  However, some classes of property are exempt i.e. industrial.  You will need to fill in a claim form and provide evidence to claim relief.

Download an Empty Relief Application Form

Charities, Social Welfare Organisations and Sports Clubs
Relief of 80% of the rates bill is given to properties occupied by charities.  The Council has the discretion to reduce all orpart of the remaining 20% of the bill.

Discretionary Relief is also available to other social welfare organisations and sports clubs.

Relief is available on properties used for the care or aftercare of people suffering from a disability.

Rural Relief
Relief may be awarded on certain:

-Village stores or post offices
- Small food shops
- Filling stations
- Children's nurseries
 - Public houses / small hotels 

Renewable Energy Generation Relief
 Businesses who are solely concerned with the production of renewable energy, may be entitled to up to 100% on their rates bills.  If your business is eligible for this relief and it is not shown on your bill, please contact us.
 

If you have any queries regarding Rates Relief, please contact the Rates Team
 
Tel: 01786 443236
Fax: 01786 443115
 E-mail us