From 1 April 2018 the Scottish Government amended its policy for the “Fresh Start” initiative. Where a property becomes occupied after a period of 6 months or more in receipt of empty rates relief, the new occupier may be eligible for 100% rates relief for the first 12 months of occupation.
To qualify for Fresh Start Relief, the subjects must:
- Have a Rateable Value less than £100,000 (previously 95,000 prior to 1 April 2023
- Have been unoccupied for at least 6 months
Subsidy Rules under the Subsidy Control Act 2022
Some reliefs are affected by subsidy control rules.
This relief may be offered as a Minimum Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. MFA is capped at a maximum of £315,000 over a three-period – accumulated over the current and previous two financial years.
To ensure that the Council complies with the subsidy regime, it may be required to cap relief at the MFA maximum limit. This may depend on:
- the level of other public sector assistance received by your entity
- whether or not you have an interest in any business with other properties is in receipt, or eligible, for one of the existing rate relief schemes
Not all grants or reliefs are considered to be capped in this way.