SCOTLAND > 2018/19 Additional Reliefs

Day Nursery Relief

Properties wholly or mainly used for provision of day care nursery will be exempt from rates.

Business Growth Accelerator

Newly constructed properties entered into the valuation roll after 1 April 2018 will be exempt from rates for the first 12 months. This relief is also applicable to any improvement or extension to an existing property.

An application must be made to obtain the relief.

Hospitality sector – properties used for any qualifying purpose have increases in 2018/19 capped at 15.88% above rates payable in 2017/18.

Offices in Aberdeen and Aberdeenshire only – capped similarly at 15.88% above rates payable in 2017/18.

Renewable Energy Relief

Introduction of 60% relief for lands and heritages which are used solely for the generation of renewable heat or power (or both) from water; “water” includes waves and tides, but does not include production from the pumped storage of water.