Non-Domestic Rates - Fresh Start Scheme
The Scottish Government introduced Fresh Start Relief from 1st April 2013.
Fresh Start Relief offers 50% relief for a period of 12 months 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 12 months; and
- a rateable value of up to £65,000 from 1st April 2014 (£45000 from 1st April 2013) and
- when last occupied, been used as a shop, office hotel, public house or restaurant (as defined in The Non Domestic Rating (Unoccupied Property) (Scotland) Amendment Regulations 2013 & 2014) OR is intended to be used as one of the above if never previously been occupied.
The exact level of relief awarded will depend on:
- whether or not the property is eligible for one of the existing rate relief schemes; and
- the level of other public sector assistance received by your business (State Aid)
Please be aware that for the period Fresh Start is awarded, no other relief can be awarded.
Non Domestic Rates Team