Non-Domestic Rates FAQs - Reductions
Can I get a reduction if my property is vacant?
If a business property is completely vacant and unfurnished, 3 months 50% relief followed by 10% relief can be given from the date the property became vacant. Only one period of 3 months relief can be granted in any vacant period, regardless of any change to the ratepayer during this period. The definition of unfurnished is cleared of all moveable items, otherwise the property is considered to be used for storage. Certain properties are exempt from the vacant charge; examples are listed buildings, and properties with a Rateable Value of less than £1700 (ie £1699 and below) If you wish to claim for this relief please complete the Empty Property Rates Relief Application Form (PDF)
Can I get any other reductions?
- Disabled Persons Rates relief (if the property is wholly or mainly used to cater for the needs of disabled persons)
- Charitable Relief (if the property is occupied and used for charitable purposes and registered with OSCR)
- Day Nursery Relief- reduces by 100% the rates payable for properties wholly or mainly used as day nurseries.
- Discretionary Relief (if the property is occupied by a Non Profit Making Organisation)
- Empty Property Relief - this relief is available for properties which are empty and unfurnished.
- Sports Club Relief (if the property is occupied and used by a recognised sporting organisation)
- Rural Relief was introduced by the Government to help general stores, Post Offices, petrol filling stations, public houses and hotels in designated rural communities with their rates.
- Renewable heat or power generation. A sliding scale of rates relief is available for certain premises designed by the Scottish Government e.g windfarms
- Small Business Bonus Scheme relief
- New and Improved Building Relief
- Fresh Start Relief
- Statutory Relief
- Exemptions from Unoccupied Vacant Charge
- Life Sciences Enterprise
- Stud Farms
- Shootings Relief
- District Heating Relief- 50% relief
- New Fibre Infrastructure Relief - 100% relief
- Telecommunications Installations Relief - 100% relief
- Reverse Vending Machine Relief
- Retail, Hospitality,Leisure and Aviation Relief
Exemption for Listed Buildings can only be claimed if the property is vacant and unfurnished and the statutory vacant relief has already been applied. Exemption can be requested from the 90% unoccupied charge by completing an Exemption from Unoccupied Charge application form (PDF)
This application form also covers other exemptions from the Unoccupied charge e.g. Court appointed Liquidator