Renfrewshire Council

Business rates relief including coronavirus rates relief

Help and advice about business rates relief, business rates relief for businesses impacted by coronavirus, standard business rates relief categories.

The Scottish Government has extended business rate relief to 2022 to reduce the impact of coronavirus on businesses.

You can reduce your business rates bill if you qualify for business rates relief.


Help and advice about business rates relief

Contact our Revenues Business Team to discuss any aspect of your bill and for help, support and guidance on 0300 300 0202 or email ndr.finit@renfrewshire.gov.uk

Our office hours are Monday to Thursday 8.45am to 4.45pm, and Fridays 8.45am to 3.55pm.

If you are applying for business rates relief, send the relevant form to us at ndr.finit@renfrewshire.gov.uk or by post to:

Director of Finance and Resources
Revenues Business Team
Renfrewshire House
Cotton Street
Paisley
PA1 1AD 


Business rates relief for businesses impacted by coronavirus

Standard business rates relief for:

Businesses in Renfrewshire receiving business rates relief

Every three months we publish a list of Renfrewshire businesses receiving business rates relief. 

You can see a  list of businesses receiving business rates relief up to 1 June 2021 [288KB] .


Coronavirus business rates relief categories

Airport services

You can receive 100% rates relief if you are a business at a Scottish airport providing 'handling services' such as:

  • de-icing
  • refuelling
  • moving aircraft
  • waste servicing
  • allocation of seating
  • handling of baggage
  • supervision of boarding.

You can apply online for non-domestic rates relief on MyAccount. 

If you already receive full rates relief through another scheme, such as Small Business Bonus, you will not be able to claim this too.

Retail, hospitality and leisure

You can receive 100% relief from rates for certain premises if they are used wholly or mainly for retail, hospitality or leisure purposes.

To be eligible, your premises must be occupied and in use as one of the following:

  • Bed and breakfast accommodation
  • Camping site
  • Caravan
  • Caravan site
  • Chalet, holiday hut and bothy
  • Guest house, hotel and hostel
  • Public house
  • Restaurant
  • Self-catering holiday accommodation
  • Timeshare accommodation
  • Market
  • Retail shop
  • Leisure
  • Service providers
  • Letting agency and funeral parlour
  • Travel agency
  • News publishing.

You can apply online for non-domestic rates relief on MyAccount. 

Please note that where the use of premises has been suspended temporarily in connection with coronavirus, those premises are regarded as being in use for the purposes of this relief scheme.

If you already receive full rates relief through another scheme, such as Small Business Bonus Scheme, you will not be able to claim this too.

If you think you have received this relief in error

If you have been awarded the relief but do not believe that you are eligible, please contact us to discuss this.

For example, relief is not applicable to properties such as:

  • financial services including banks, building societies, cash points, bureaux de change, payday lenders, betting shops, and pawn brokers
  • professional services including solicitors, accountants, insurance agents, and financial advisers
  • other services including estate agents, employment agencies or medical services (e.g. vets, dentists, doctors, osteopaths, and chiropractors).

Standard business rates relief categories

Since the introduction of uniform Business Rate, the levying of the unoccupied rate (also referred to as empty rate) has become mandatory on all properties.

The standard categories of rates relief are:

Empty properties 

If your property (standard commercial) is empty, you will have to pay 50% business rates for the first three months. After these three months you will be entitled to 10% relief. For industrial properties you will not have to pay business rates for the first six months. After these six months you will be entitled to 10% relief. For listed buildings, properties in the hands of certain trustees, or properties with an RV of less than 1,700 you will get 100% relief.

Apply for empty property business rates relief [140KB]

Businesses occupying long-term empty properties (Fresh Start Scheme)  

Under the Fresh Start Scheme, if a property with an RV under £95,000 has been empty for 6 months or more, and then occupied, 100% relief can be applied for 12 months if no other reduction is being made. 

Apply for business rates relief if your business has occupied a long-term empty property [152KB]

Charities and amateur sports clubs

Registered charities and amateur sports clubs can apply for up to 80% relief on any non-domestic property which is used wholly or mainly for that charity or club.

If you qualify for this relief, we may remove the remaining 20% of the bill by awarding discretionary relief.

Apply for charity or amateur sports club business rates relief [138KB]

Non-profit organisations

Relief of up to 100% may be available for properties which are used by certain organisations which are not-for-profit, for example, sports, theatre, arts, clubs and so on. It is possible for certain licensed clubs to receive discretionary relief.

Apply for non-profit organisations business rates relief [189KB]

Properties providing services for disabled people

You may be eligible for up to 100% relief if you provide residential accommodation for the care of people who are ill or if you provide training, welfare services or workshops for disabled people.

Apply for business rates relief for properties providing services to disabled people [139KB]

New builds and improved properties

This relief is available to all new build and certain improved properties.

Apply for business rates relief for businesses in new builds and improved properties [132KB]

Nurseries and child day care

This provides 100% relief from business rates for day nurseries for the period 1 April 2018 to 30 June 2023.

Apply for business rates relief for nurseries and child day care [135KB]

Small businesses 

The Small Business Bonus Scheme provides a discount of 100% or 25% for occupied eligible Business properties. 

Small business bonus scheme
Rateable value range% relief
£15,000 or less100%
£15,001 to £18,00025%
£18,001 to £35,00025% on each individual property with an RV value of £18,000 or less

If you have more than one business property, with a combined rateable value of between £18,001 and £35,000, you will get a 25% relief on each individual property with a rateable value of under £18,000.

Apply for business rates relief for a small business [161KB]

Transitional business rates relief

The Scottish Government introduced new legislation that capped 2017/18 Non Domestic Rates Revaluation increases at 12.5% for specific business categories. This relief has been extended and only properties currently being used for one of the categories specified below with a rateable value of £1,500,000 or less are eligible to apply.

The categories included are:

  • Bed and Breakfast accommodation
  • Camping Site
  • Caravan
  • Caravan site
  • Chalet and holiday hut
  • Guest house, hotel and hostels
  • Public House
  • Restaurants
  • Renewable energy generation (no longer applicable)
  • Self catering holiday accommodation
  • Timeshare accommodation. 

If you need more information about transitional business rates relief, contact the Revenues Business Team at on 0300 300 0202 or email ndr.finit@renfrewshire.gov.uk.