Non-Domestic Rates - Fresh Start Scheme
The Scottish Government introduced Fresh Start Relief from 1 April 2013.
Fresh Start Relief offers 100% relief for a period of 12 months from reoccupation and may be applied if all of the following circumstances are met, as the property has:
- previously been in receipt of empty property relief for a continuous period of at least 6 months; and
- a rateable value of up to £100,000 (prior to 1 April 2023 £95,000) and
- when last occupied, the property was not used for payday lending purposes (as defined in the relevant Regulations) OR following occupation, the property is not intended to be used for payday lending purposes.
Please be aware that for the period Fresh Start is awarded, no other relief can be awarded.
Non Domestic Rates Team