Reductions in rates liability may be claimed in the undernoted circumstances:
Application for Unoccupied Relief should be made within 3 months of the property becoming unoccupied. If the application is not made within this time, independant evidence to support the application has to be provided. Unoccupied relief does not apply to seasonally occupied properties
Premises occupied by churches or certain religious bodies as long as the use of the premises is for the purposes of that body and no profit is derived from any other use
- Premises within a designated rural settlements and with a rateable value of £7,000 or less which qualify for Mandatory Relief as the only General Store or Post Office
- A limited number of specifed premises e.g. Chemists, Filling Stations within designated rural settlements and with a rateable value of £14,000 or less which qualify for Discretionary Relief
- Filling Stations within designated rural settlements that are singly owned with a rateable value of £10,500 or less
- Public House/Hotel within designated rural settlements that is the only property of its type within the area, is singly owned with a rateable value of £10,500 or less
SMALL BUSINESS RATES RELIEF - up to 2007/08
The Scottish Government has withdrawn this scheme as from 1 April 2008 and replaced it with The Small Business Bonus Scheme which takes effect from 1 April 2008.
Full details of the Small Business Rates Relief Scheme can be obtained by contacting the Non Domestic Rates Team at the Highland Council or by visiting the Scottish Government website(www.scotland.gov.uk/businessrates).
SMALL BUSINESS BONUS SCHEME - from 2008/09
The Small Business Bonus Scheme is being introduced by the Scottish Government from 1 April 2008. It will replace the Small Business Relief Scheme. Businesses with properties whose combined rateable value is £15,000 or less may be eligible for a discount of between 20% and 80% on their 2008/2009 Non Domestic Rates bill as detailed below.
Combined rateable value of all Percentage of Relief available
business properties in Scotland subject to eligibility
2008/09 2009/10
up to £8,000 80% 100%
£8,001 to £10,000 40% 50%
£10,001 to £15,000 20% 25%
The additional cost of the scheme will be met by the Scottish Governement with properties with a rateable value above £29,000 making a small contribution towards the scheme through a supplement on their rates bill.
Relief must be applied for and normally will be awarded from the start date of the financial year in which it is sought or the date liability begins, whichever is the later. If a ratepayer ceases to be eligible on a day during the year in question, the relief will cease on that date. An application form for relief can be requested from the local authority or downloaded from the link below. Full details on how to apply for this relief are available from the Highland Council.
Small Business Bonus Scheme Application Form
The Scottish Government have published a leaflet with details of the scheme that can be accessed using the following link:
http://www.scotland.gov.uk/Publications/2008/02/11094640/0