Business Rates Relief

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You can reduce you business rates bill if you qualify for various forms of rates relief. The main categories of rates relief are:

Empty property
If your property is empty, you will not have to pay business rates for the first 3 months. If your cumulative rateable value is up to and including £10,000, you will pay nothing. This is because you will get 50% empty property relief and 50% small business bonus scheme. If your cumulative rateable value is more than £10,000, you will get 50% empty property relief. For industrial properties, listed buildings or properties in the hands of certain trustees or properties with a rateable value of £1,700 or less, you will get 100% relief and so will not have to pay business rates. Industrial properties can qualify for empty property relief, even when parts of them are being used.

Mandatory relief
Registered charities are entitled to 80% relief on any non-domestic property which is used wholly or mainly for charity work.

Discretionary relief
This is for properties with a rateable value greater than £10,000. If a charity had received mandatory relief, we can decide to remove all or part of the remaining 20% of their bill. Relief of up to 100% may be available for properties which are used by certain organisations which are not run for profit, for example, sports, theatre, arts, clubs and so on. It is possible for licensed clubs to receive discretionary relief. For properties with a rateable value less than or equal to £10,000 a 20% reduction will be awarded in terms of the Small business bonus scheme.

Disabled persons relief
Reductions are available to properties where nursing care is provided.

Small business bonus scheme
From 1 April 2011, the Scottish Government has amended the existing small business bonus scheme. If you are already receiving the small business bonus relief, your relief will automatically transfer to the 2011/12 financial year. If you have not applied under the previous scheme you will already have received an application for the new scheme which you should fill in and send back. Under the small business bonus scheme properties with a rateable value up to and including £10,000 will be entitled to a 100% reduction in their business rates. Properties with a rateable value of between £10,001 and £12,000 will receive a 50% reduction and properties with a rateable value between £12,001 and £18,000 will receive a 25% reduction.

Cumulative rateable value under £25,000
A new category of ratepayers who may qualify for the small business bonus scheme are those where the cumulative rateable value of 2 or more business properties falls between £18,000 and £25,000. The scheme will offer 25% relief to individual properties with a rateable value of £18,000 or under.


If you would like more information regarding this scheme please contact the Rates staff on 0141 842 5211.

To apply for the small business bonus scheme, please complete the online form below.

Small business bonus scheme form

Rural Post Offices/General stores
If the only post office or general store in a rural area has a rateable value under £7,000 it may qualify for 50% mandatory relief.