Discounts for Business Rates

Fresh start scheme

This scheme allows for 100 per cent relief for up to one year for new occupation of a property that has been unoccupied for a continuous period of at least six months immediately preceding new occupation. The rateable value of eligible property must not exceed £100,000. (£95,000 prior to 1 April 2023).

If you are interested in starting a business in an empty property contact the Rates Team to discuss any possible relief entitlements.

An application for relief must be made.

Download application form

Page last modified: 9 January 2026

Non-Domestic Rates Team

Address: The Highland Council
PO Box 5650
Inverness
IV3 5YX

Telephone: 01463702984

Non-Domestic Rates relief schemes

View our Non-Domestic relief schemes