Business rates relief including coronavirus rates relief
Business rates relief for retail, hospitality and leisure businesses affected by coronavirus (COVID-19), standard business rates relief, businesses in Renfrewshire receiving business rates relief, help and advice about business rates relief.
You can reduce your business rates bill if you qualify for business rates relief.
On this page
- Business rates relief for retail, hospitality and leisure businesses affected by coronavirus (COVID-19)
- Standard business rates relief
- Businesses in Renfrewshire receiving business rates relief
- Help and advice about business rates relief
Business rates relief for retail, hospitality and leisure businesses affected by coronavirus (COVID-19)
The Scottish Government has extended Retail Hospitality and Leisure relief till 30 June 2022 to reduce the impact of coronavirus on businesses in these sectors.
You can receive 50% relief from rates for the period 1 April 2022 to 30 June 2022 for certain premises if they are used wholly or mainly for retail, hospitality or leisure purposes. This relief is capped at £27,500 per customer, Scotland wide.
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 Retail, Hospitality and Leisure Relief on MyAccount.
If you already receive full rates relief through another scheme, such as Small Business Bonus Scheme, you will not be able to claim this rate relief as well.
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
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.
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.
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.
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.
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.
New builds and improved properties
This relief is available to all new build and certain improved properties.
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.
Small businesses
The Small Business Bonus Scheme provides a discount of 100% or 25% for occupied eligible Business properties.
Rateable value range | % relief |
---|---|
£15,000 or less | 100% |
£15,001 to £18,000 | 25% |
£18,001 to £35,000 | 25% 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.
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.
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
up to 1 July 2022 (Quarter 1).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