SCOTLAND > Other Reliefs

Empty Rates Relief

From 1st April 2023, Empty Property Relief eligibility is devolved to the relevant Local Authority.

All empty commercial properties receive 50% relief on the liability that would have applied if the property was occupied. The relief is applicable for an initial three-month period after which the property will receive 10% relief.

Unoccupied industrial property will receive 100% rates relief for an initial six months and thereafter 10% relief.

Listed buildings and properties with a rateable value under £1,700 are exempt from empty property rates.

Business Growth Accelerator (applicable after 1 April 2018)

New properties entered in the valuation roll may be eligible for 100% mandatory relief for 12 months after they are first occupied.  An improvement in rateable value may also qualify for 12 months exemption from the date of rateable value amendment has been processed by the Assessor.

Fresh start Relief *

Fresh Start relief has been expanded from 1st April 2018 by reducing eligibility criteria to 6 months unoccupied prior to new occupation (the property must have been in receipt of empty property relief prior) doubles the relief to 100% for the first 12 months of new occupation and extends the relief to all categories of property with Rateable Value under £95,000.

Charities and CASCs

Charities can apply for relief of up to 80% if a property is used for charitable purposes. Local councils can provide additional ‘discretionary relief’ (up to 100%). Non-profit recreation clubs are not automatically entitled to relief, but local authorities can grant discretionary relief of up to 100%.

Day Nursery Relief *

Properties which are in use wholly or mainly as a day nursery may qualify for up to 100% relief.

District Heating Relief *

Properties which are in use wholly or mainly as a district heating network may qualify for up to 50% relief.  This relief is currently available up to 31 March 2032.

Enterprise Areas *

Businesses in certain sectors setting up or relocating to an enterprise area site can qualify for up to 100% rates relief until 31 March 2023.

Rural Rate Relief *

Businesses in a designated rural area with a population of below 3,000 can obtain 100% business rates relief if the business is:

  • a small food shop, general store or post office with a rateable value below £8,500
  • a small hotel, public house or petrol filling station with a rateable value of up to £12,750
  • any other business providing a benefit to the community with a rateable value of up to £17,000

Renewable Energy Generation Relief *

Properties that produce heat or power from certain renewable sources may obtain rates relief on a sliding scale from 2.5% to 100% based on the rateable value of the property from which generation activity is undertaken provided a minimum of 15% of annual profits is provided to a community organisation.

Hydro generation properties with a rateable value under £5m will be eligible for 60% rates relief.  This relief is available until 31 March 2032.

Hardship Relief *

Local authorities can provide hardship relief if they believe that it is in the interests of the local community to do so.

*Note: Many of the reliefs and discounts identified in this App are subject to Subsidy Limits thresholds. An enterprise may not receive relief which qualifies as Subsidy Aid amounting to greater than Є325,000 (around £335,000 in March 2021) over a rolling three-year period. The ceiling for de minimis aid for undertakings involved in road transport is Є100,000.