Business rates discounts
New and improved property
New and Improved relief is granted under the terms of The Non Domestic Rates (New and Improved Properties) (Scotland) Regulations 2018 and subsequent amendments.
Relief can be awarded to properties newly entered on the valuation roll and to properties that have had improvements carried out.
New entry property - completely new entry in the valuation roll, subject to qualifying criteria. The new entry cannot be part of an entry previously shown on the valuation roll, previously have been shown in the Council Tax List or previously have been exempt from valuation for example an agricultural property.
Property Improvements - subjects which are shown in an existing entry for which there is an increase in rateable value caused by the refurbishment, expansion, alteration of one or more of the buildings in the entry including, from 1 April 2021, improvments as result of a concurrent change of use. The increase in rateable value cannot be caused by the combination, division or reorgansition of any subject that was shown in a different entry.
New entries that are vacant when they appear on the roll receive 100 per cent relief while the property is empty for a period of up to 4 years.
New entries that are occupied when they first appear on the roll or are vacant but then become occupied will receive 100 per cent relief for 12 months from the date of first occupation.
Improvement relief can be awarded when a property is empty or occupied. Ratepayers can apply for this relief for each increase in rateable value.
Improvement relief restricts the rates payable to the level payable prior to any increase in rateable value. Please note the relief is 100 per cent of the increase in rates but does not negate the full rates liability. Relief of the increase in rates is granted for 12 months.