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 - 80% mandatory rates relief is available if a property is occupied by a recognised Scottish charity in furtherance of its charitable objectives;
- Day Nursery Relief - reduces by 100% the rates payable for properties wholly or mainly used as day nurseries;
- Disabled Persons Rates Relief - 100% rates relief is available if a property is occupied wholly or mainly to care for the needs of disabled persons;
- Discretionary Relief - up to 100% rates relief is available if a property is occupied by a charity or a non-profit making organisation;
- Empty Property Relief - this relief is available for properties which are empty and unfurnished. From 1 April 2016 there is an entitlement to 3 months of 50% relief, which is followed by 10% relief;
- Empty Property Relief: Local Authority Policy - from 1 April 2023 Scottish Government devolved responsibility for Empty Property Relief policy to local authorities. Click this link to access an update on progress to put in place a local policy.
- Exemption from Unoccupied Vacant Charge - exemption from the 90% unoccupied charge can be applied to properties that fall into certain categories;
- Fresh Start Relief - 100% relief may be available for a period of 12 months for premises with a rateable value up to £95,000, which have become occupied after being in receipt of empty property relief for the previous 6 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 and Improved Building Relief - 100% rates relief is available to certain classes of new buildings which have been inserted on the Valuation Roll, or improved, on or after 1 April 2018;
- Renewable Heat or Power Generation.- relief is available on a sliding scale for properties used with community investment in the generation of heat and/or power from specified renewable sources; and relief is also available for properties used for the generation of heat and/or power from water;
- 2022 Revaluation Transitional Relief Scheme (page under construction) - limits the increase in 2022 bills for businesses in some sectors to a 12.50% real terms increase for each year in comparison with 2016 bills. Note: this scheme is not a continuation of the previous schemes and a new application must be made. Relief cannot be carried forward.
- Rural Relief - reduces the amount of rates payable by general stores, Post Offices, petrol filling stations, public houses and hotels in designated rural communities;
- Shootings Relief - shooting rights which are unused or lands with no commercial shooting or stalking undertaken, may be entitled to 100% relief;
- Small Business Bonus Scheme - reduces the rates payable by small businesses with properties in Scotland which are actively occupied;
- Sports Club Relief - up to 100% rates relief is available if a property is occupied by a sports club;
- Statutory Relief - 100% mandatory rates relief is available if a property is occupied by a religious body and used for worship;
- Stud Farm Relief - may be available for newly-established stud farms with a rateable value which does not exceed £7,000.
- District Heating Relief - 50% relief available for a property which is used wholly or mainly for the purposes of a District Heating Network
- New Fibre Infrastructure Relief – 100% relief available for lands and heritages comprising telecommunications new fibre infrastructure.
- Telecommunications Installations Relief – 100% relief available for masts or towers entered in the Valuation Roll on or after 1st April 2016. - page under construction
- Reverse Vending Machine Relief – 100% relief available to sites comprising of a Reverse Vending Machine.
- Retail, Hospitality, Leisure and Aviation Relief 2022-23 - in the financial year 50% relief capped at a maximum award of £27,500 is available to ratepayers which occupy properties appearing in the list of Specified Purposes published by the Scottish Government.
- Retail, Hospitality, Leisure and Aviation Relief 2021-22 - 100% relief is available to businesses which use properties appearing in the list of Specified Purposes published by the Scottish Government.
Non Domestic Rates Team