SCOTLAND > 2017/18 Additional Reliefs

To reflect the scale of increased rates liability for specific sectors and localities, the Scottish Government has capped increases for certain classes of property for 2017/18. These reliefs are subject to European State Aid and will therefore require individual applications.

Hospitality sector – properties used for any qualifying purpose have increases in 2017/18 capped at 14.75% above rates payable in 2016/17. Qualifying uses include hotels, public houses, guest houses, holiday lets, cafes, restaurants and other categories within the hospitality sector (see also 2018/19 additional reliefs)

Offices in Aberdeen and Aberdeenshire only – capped similarly at 14.75% above rates payable in 2016/17 (see also 2018/19 additional reliefs)

Loss of Small Business Bonus – properties which previously benefitted from 100% small business bonus scheme but whose 2017 RV has increased to above £15,000 will pay no more than 50% of the full 2017/18 rates liability.