Coronavirus – Non-domestic rates
Help for Non Domestic Rates payers during the Coronavirus outbreak
A number of reliefs have been introduced by the Scottish Government under The Non Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020. These reliefs will support non domestic ratepayers during the Coronavirus outbreak and are available for the period 1 April 2020 to 31 March 2021.
No application is necessary, and the relief will be automatically credited to your 2020/21 rates bill if you are eligible.
General relief of 1.6% for non-domestic properties
All properties will receive 1.6% relief on the gross 2020/21 rates bill. This relief will be automatically credited to your rates bill.
This relief will be deducted first, before any other relief is deducted from your bill.
Retail Leisure and Hospitality properties
100% rates relief is available to non domestic properties in the retail, hospitality and leisure sectors. Eligibility is based on the property being wholly or mainly used for qualifying purposes as set out in Schedule 1 of The Non Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020.
In order to qualify for relief, the Scottish Government requires that the property must have been occupied on 17 March 2020 for a qualifying purpose.
For the avoidance of doubt, lands and heritages which are restricted temporarily due to the government’s advice on COVID 19 should be treated as occupied for the purposes of this relief.
Relief is available for property throughout Scotland used as an airport, situated at such an airport and wholly or mainly used to provide handling services or occupied by Loganair Ltd, company registration number SC170072. This relief does not require an application and is available to all eligible properties.
New information for Non Domestic Rates 2020/21: Introduction of Intermediate Poundage by the Scottish Government
The Scottish Government’s non domestic rates poundage rate for 2020/21 is 49.8p.
From 1 April 2020 an intermediate poundage of 51.1p is introduced for properties with rateable values from £51,001 to £95,000.
For properties with rateable values in excess of £95,000 the supplement poundage is 2.6p.
Summary of the Scottish Government’s Poundage Rates 2020/21
Properties with rateable values up to £51,000
Properties with rateable values between £51,001 and £95,000
Properties with rateable values of £95,001 and above
The transitional relief scheme is continuing into 2020/21 for eligible hospitality sector property with a rateable value not exceeding £1,500,000. As per The Non Domestic Rates (Transitional Relief) Amendment (Scotland) Regulations 2020, the increase in gross liability from 2016/17 to 2020/21 is capped at 74.7%.
If the increase in your gross rates liability from 2016/17 to 2020/21 is less than 74.7% you will not qualify for transitional relief in 2020/21.
You will need to reapply for transitional relief in 2020/21. Reapplication is necessary as the Scottish Government requires all applicants to complete a state aid declaration.
New applications for transitional relief can only be considered from 1 April 2020 onwards.
- Small Business Bonus relief is restricted to occupied properties only from 1 April 2020. Please note that both occupied and unoccupied properties must be declared on your application. Further information is available from the Non Domestic Rates Team (see below for contact details).
Renewable energy relief
60% relief is available for qualifying Hydro Schemes. If you have previously qualified for relief please note that reapplication is necessary for 2020/21 as the Scottish Government requires all applicants to complete a state aid declaration.
Information about state aid is available from The Scottish Government.
New and improved property relief
New and improved relief is continuing into 2020/21. Please contact the Non Domestic Rates Team for further information.
- Enterprise Area Relief – is continuing to 31 March 2022. Re-application is not necessary at the present time.
- Reverse Vending Machine Relief - 100% relief is available for machines that take returns of single-use containers in the context of the Deposit Return Scheme. Please contact the Non Domestic Rates Team for further information.
- Unoccupied/Empty Property Relief – From 1 April 2020 the period of occupation between 2 claims for unoccupied property relief will be increased from 6 weeks to 6 months. In effect, for the purposes of calculating empty property relief entitlement, a property is treated as if it had been unoccupied during any period of occupation that ended within six calendar months of when it started.