Non-Domestic Rates Relief
General Revaluation Transitional Relief
The General Revaluation Transitional Relief caps the annual gross bill increases caused by the 2023 revaluation at a specified percentage increase. These caps apply to all property types.
| Rateable Value (per property) | 2023-24 (Cap above gross bill in 2022) | 2024-25 (Cap above gross bill in 2022) |
|---|---|---|
| Up to £20,000 | 12.5% | 40.6% |
| £20,001 to £100,000 | 25% | 87.5% |
| Over £100,000 | 37.5% | 140.6% |
You do not need to apply for this relief as it will be automatically applied to your bill.
Small Business Bonus Scheme Relief
In 2024-25 the following tiers of relief are available for occupied premises:
- Single property with a rateable value of up to £12,000 – 100% relief
- Single property with a rateable value of £12,001 to £15,000 – relief tapers from 100% to 25%
- Single property with a rateable value of £15,001 to £20,000 – relief tapers from 25% to 0%
- Multiple properties with a cumulative rateable value of up to £12,000 – 100% relief on each property
- Multiple properties with a cumulative rateable value of £12,001 to £35,000 – 25% relief on each property with a rateable value of up to £15,000 and relief tapers from 25% to 0% for properties with a rateable value of £15,001 to £20,000
Application Form – Small Business Bonus Scheme
Small Business/Rural Transitional Relief
This relief caps the maximum increase in the net rates liability relative to 31 March 2023. The relief is available for properties entitled to SBBS or Rural relief whose net liability has increased since March 2023 due to their rateable value increasing as part of the 2023 revaluation.
| 2023-24 Cap | 2024-25 Cap |
|---|---|
| £600 | £1200 |
Fresh Start Relief
Mandatory relief of 100% is available for a period of up to 12 months, for certain occupied premises. The following two criteria must be met:
- the property has been unoccupied for a continuous period of at least six months immediately prior to the applicant’s occupation
the property has a RV of up to £100,000
Islands and Remote Areas Hospitality Relief
Hospitality businesses on islands can get 100% rates relief in 2024 to 2025, capped at £110,000 per ratepayer for all properties occupied.
Eligibility is based on the property being wholly or mainly used as the following:
- Bed and Breakfast accommodation
- Camping Site
- Caravan/caravan site
- Chalet, holiday hut or bothy
- Guest house, hotel or hostel (with no care)
- Public house
- Restaurant
- Self-catering accommodation
- Timeshare accommodation
Application Form – Hospitality Relief (Scottish Islands) Non-Domestic Rates
Business Growth Accelerator Relief (BGA)
New build properties, or property improvements or expansions – Ratepayers investing in new build property or property improvements may be entitled to 100% relief on the property for a specified period of time.
New build
If your premises are new buildings you’ll not have to pay non-domestic rates until 12 months after the building was completed.
Non-domestic rates also do not have to be paid on new buildings until they’re occupied. New tenants will then qualify for business growth accelerator relief for 12 months.
From 1 April 2021, new buildings that are unoccupied may be able to claim relief for up to 3 years.
Property Improvements
If you have to expand or make improvements to your property the non-domestic rates you’re charged will not change for 12 months.
They will continue to be based on your old rateable value for this period of time.
Conditions apply in relation to properties which are divided, split, merged or re-organised.
Empty Property Relief
From 1 April 2023 Scottish Government devolved responsibility for Empty Property Relief policy to local authorities. The Comhairle has agreed to continue using the 2022/23 Scottish Government rules. This could be subject to a future policy change.