Services

Help with business rates

There are a number of relief schemes available which you may be eligible for - find out more details and apply below.

The information you supply on these forms will be used for the purpose for which you have provided it, and appropriate measures are in place to protect your personal data.  A full privacy notice, which provides information about your rights under current data protection legislation and details about what will happen to your personal data can be found here:

In order to increase transparency around the use of public funds for non-domestic rates relief awards, information associated with the awarding of the non-domestic rates reliefs will be published on our website This information may include the liability holder (company or sole trader name), non-domestic property information (including relevant property reference numbers), the date of the relief award, type of relief award, gross bill and net bill.

This information may also be analysed internally to help us improve our services. This data sharing is in accordance with our Information Use and Privacy Policy and covered in our full privacy statement on our website.

NDR - Business Rates

From 1st April 2026 there have been changes to the Small Business Bonus Relief Scheme, Small Business Bonus Transitional Relief Scheme, Fresh Start Relief and Islands and Remote Areas Hospitality Relief. There are also some new reliefs available – Retail Hospitality Relief, Mainland Licensed Premises and Music Venue Relief and Electric Vehicle Charging Points Relief.  Please see below for further details.

NDR - Business Rates

Small Business Bonus Scheme

From 1st April 2026, Small Business Bonus Scheme relief can no longer be awarded to Shooting Rights/Deer Forests except where certain exemptions apply. 

Properties which are used wholly or mainly for a purpose for which a short-term let licence is required, in accordance with article 4 of the Civic Government (Scotland) Act 1982 (Licensing of Short-term Lets) Order 2022, but for which no such licence has been obtained will also no longer qualify.

No relief is available for properties used for payday lending, car parks, car spaces, advertisements and betting shops.

Relief is not available to properties not in active use.

Small Business Bonus Scheme relief was reformed from 1st April 2023.  100% SBBS Relief continued to be available for properties with a rateable value up to £12,000.   The tables below show the levels of relief available.

Single Entry in the Valuation Roll
Rateable Value range (for ratepayers with a single non domestic entry in the valuation roll) Percentage of rate relief
£12,000 or less 100%
£12,001 to £15,000 Relief taper from 100% to 25%
£15,001 to £20,000 Relief taper from 25% to 0%

Multiple entries in the Valuation Roll

The cumulative rules including the RV threshold of £35,000 will remain.  If you have more than one non-domestic property in Scotland the level of relief is shown below:

Multiple Entries in the Valuation Roll
Cumulative rateable value range (multiple entries in valuation roll) Percentage of rate relief
£12,000 or less 100%
£12,001 to £35,000

25% on each individual property with a rateable value of £15,000 or less

For individual properties with rateable value £15,001 to £20,000, a tapered relief percentage from 25% to 0%

The Scheme provides the following relief for rating years 2019/20 to 2022/23:

Combined Rateable Value (RV)of all premises in Scotland
Combined Rateable Value (RV)of all premises in Scotland %
Up to £15,000 100
£15,001 to £18,000 25
£18,001 to  £35,000 (only on individual properties with RV of £18,000 or less) 25

The relief available for 2016/17 and previous Financial Years is as follows:

Combined Rateable Value (RV)of all premises in Scotland 2016/17
Combined Rateable Value (RV) of all premises in Scotland
Up to £10,000 100%
10,001 to 12,000 50%
12,001 to 35,000 (only on individual properties with RV of £18,000 or less 25%

What if I own two different businesses are they treated separately?

In situations where a single person owns two entirely separate businesses which operate completely independently out of separate premises each business should be treated as an “individual ratepayer” in its own right and the limits may be applied to each business separately.

The decision on whether or not to treat a business as separate from another is entirely a matter for each local authority to determine.

How do I apply?

Empty Property Relief

The Scottish Government has devolved Empty Property Relief to local authorities. As of 1st April 2024, Argyll and Bute Council’s policy is as follows:

  • 50% relief for the first 3 months followed by 10% relief for up to 9 months.
  • The only exception applies to properties that are empty due to the owner’s insolvency, which will continue to receive 100% relief.
  • No relief will be granted once a property has been empty for more than 12 months.

Important:  Empty Property Relief cannot be backdated, so applications must be submitted as soon as the property becomes vacant.

Empty Property Relief up to 31st March 2024

The Scheme grants 50% relief to properties which are empty for the first 3 months.  After 3 months a charge of 90% of the normal rate applies.  Empty industrial properties get full exemption for 6 months and thereafter a charge of 90% of the normal rate applies.  Listed buildings and properties with rateable values of less than £1700 continue to get full exemption.

How do I apply?

Extended Empty Property Relief

From 8th May 2025, Empty Property Relief may be extended for property owners who are actively working to bring their properties back into use.  Owners may apply for 100% relief for up to 12 months at any time after the property becomes vacant, provided the following conditions are met:

  • Planning and building consents are secured.
  • A detailed renovation schedule is submitted.
  • Photographic evidence confirms works have commenced.
  • The Council’s Empty Business Property Officer is granted access for inspections.
  • The cumulative rateable value of all properties under the same ownership does not exceed £1,000,000.

How do I apply?

Charity and Sports Relief

Registered charities (listed on the register maintained by the Office of the Scottish Charity Regulator OSCR) and other organisations of social benefit such as Sports, Theatre, Arts Clubs etc. can qualify for both Mandatory and Discretionary relief of up to 100% of rates liability.  Licensed Clubs are usually entitled to a maximum of 75% relief. Charities who obtain more than 4 occasional licenses in 12 months require to apply for Licensed Charitable Relief. Organisations applying for Discretionary relief must have an equal opportunities policy.

How do I apply? 

Fresh Start Relief

Mandatory relief of 100% is available for a period of up to 12 months, for certain occupied premises. The following two criteria must be met:

  • the property has been unoccupied for a continuous period of at least 6 months immediately prior to the applicants occupation;
  • the property has an RV of up to £100,000 and
  • an application for the relief must be made to the council, and the relief may not be backdated, i.e. an application must be made in-year and relief provided from 1 April of that financial year

  • From 01/04/2026 properties that require a short-term let licence to operate but have not obtained one are not eligible for Fresh Start Relief and no relief is available for properties used for payday lending, car parks, car spaces, advertisements and betting shops

  • From 01 April 2026, Fresh Start Relief can no longer be awarded to Shooting Rights/Deer Forests except where certain exemptions apply

How do I apply?

New and Improved Property Relief (Business Growth Accelerator)

100%  relief is available for new properties until a date 12 months from occupation for such properties added to the valuation roll on or after 1 April 2018. For improved properties, 100%  relief is available on the increase in rateable value resulting from the alterations (ignoring any intermediate reduction in rateable value such as from a partial demolition of the building being expanded).  An application must be submitted for this relief.

Rural Relief

Properties located within a designated rural settlement area with a population of less than 3,000 may qualify for rural relief.  The categories eligible for relief are as follows:-

Rural Relief Categories
Category Description (RV=Rateable value) Relief Available
Qualifying General Store and Post Offices (sole general store or post office in rural settlement with RV maximum £8,500) 100% mandatory relief
Sole General Store or Post Office in settlement with RV £8,500 - £17,000 50% discretionary relief
General Store, or Post Office where no more than 2 in settlement with RV up to £8,500 100% discretionary relief
Qualifying food store where more than 2 food stores in settlement with RV up to £8,500 100% mandatory relief
Qualifying food store where there is more than 2 food stores in settlement with RV up to £8,500 50% discretionary relief
Council owned schools, halls and public conveniences in rural settlement with maximum RV £17,000 100% discretionary relief
Abattoirs, auction marts, landing pads, airfields, piers and jetties and pharmacies in rural settlement with max RV £8,500 100% discretionary relief
Petrol filling stations with RV up to £12,750 and where no other owned in Scotland 100% mandatory relief
Petrol filling station with RV up to £8,500, where ratepayer owns another in Scotland   100% discretionary relief
Sole public house/hotel in settlement where ratepayer has no other in Scotland with RV up to £12,750 100% mandatory relief

How do I apply?

Renewable Energy Relief

From 1 April 2016 this relief applies only where community organisations are, in return for investment in the project, entitled to payments at a specified level.

Combined rateable value of all business properties in Scotland Percentage relief (%)
up to £145k 100
up to £430k 50
between £430k and £860k 25
between £860k and £4m 10
Greater than £4m 2.5

How do I apply?

Renewable Energy Hydro Relief

A new relief of 60% is available from 1 April 2018 for entries which are used solely for the generation of renewable heat or power (or both) from water where the rateable value does not exceed £5 million.  The previous new build renewables relief is ended.

Disabled Relief

Relief of rates can be granted in respect of an establishment in which nursing care is available in terms of the Rating (Disabled Persons) Act 1978.  For more information please contact the Non Domestic Rates Team.  

How do I apply?

Day Nursery Relief

With effect from 1 April 2018 100% relief is available for properties wholly or mainly used as day nurseries.

Telecommunications New Fibre Relief

The Non-Domestic Rating (Telecommunications New Fibre Infrastructure) (Scotland) Order 2019 allows for new or separate entries to be made in the Valuation Roll where lands and heritages contain telecommunications new fibre infrastructure which is laid, flown, blown, affixed or attached on or after 1 April 2019. 

100% relief is available for all new broadband fibre entered on the Valuation Roll on or after 1 April 2019 for a ten-year period until 31 March 2029.

Relief will be available from the date of entry on the Valuation Roll.

The exact level of relief awarded will depend on the level of other public sector assistance received by your business (State aid).

Small Business Transitional Relief

This relief reduces the net bill increase in 2026-27 to 25% of what it otherwise would have been taking into account other reliefs, including Revaluation Transitional Relief and is available for properties that were entitled to the following reliefs on 31st March 2026 – Small Business Bonus Relief, Rural Relief (and no longer entitled on 1st April 2026 due to rateable value increase), Hospitality Relief and Small Business Transitional Relief. To be eligible, the property requires to have been shown in an entry on the valuation roll on both 31st March 2026 and 1 April 2026.  In 2027-28 and 2028-29 it will reduce the net bill increases to 50% and 75% respectively of what they would otherwise have been.

From 01/04/2026 properties that require a short-term let licence to operate but have not obtained one are not eligible for Small Business Transitional Relief.

The increase in your rates bill, compared to what you paid on 31st March 2026, will be capped per property at:

  • 2026/27 – 25%

  • 2027/28 – 50%

  • 2028/29 – 75%

 

Hospitality Relief - Prior to 1st April 2026

The Scottish Government introduced a new relief available under The Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025, for the financial year 2025-26.  40% relief is available for properties in the hospitality sector (including music venues with a maximum capacity of 1,500 persons), with rateable values of up to and including £51,000, and which are not in receipt of Islands and Remote Areas Hospitality Relief, capped at £110,000 per ratepayer. 

The list of whole or main property uses are detailed in the Schedule of the regulations, these can be found at www.legislation.gov.uk

Please note this relief is being introduced from 01 April 2025 and applications cannot be processed until after that date.  If you apply for this relief and it does not show on your Annual Notice please allow time for an amended Notice to be issued. 

Please apply using the forms below.

Retail, Hospitality and Leisure Relief

From 1st April 2026, the Scottish Government has introduced the following reliefs for eligible retail, hospitality and leisure properties with a rateable value up to and including £100,000;

  • 15% Mainland Retail, Hospitality and Leisure Relief - Available to eligible mainland properties (excluding specified remote areas, licensed premises and music venues) from 1st April 2026 to 31st March 2029.
  • 100% Retail, Hospitality and Leisure Relief (Islands and Remote Areas) - Available for eligible properties located on islands or in specified remote areas from 1st April 2026 to 31st March 2029. 
  • 40% Mainland Licensed Premises and Music Venue Relief - Available to eligible mainland licensed premises and music venues (excluding specified remote areas) from 1st April 2026 to 31st March 2029. 

These reliefs are capped at £110,000 per year per ratepayer.  Properties requiring a short-term let licence must have one in place to qualify. 

Eligible property uses are set out in the Schedule of the regulations. These can be found at The Non Domestic Rates (Miscellaneous Adjustment) (Scotland) Regulations 2026. Leisure Relief) (Scotland) Regulations 2026.

Electric Vehicle Charging Point Relief

Electric Vehicle Charging Point Relief provides 100% relief from Non-Domestic Rates where a property consists wholly or mainly of an electric vehicle charging point and its associated parking bay.  The relief is available for a period of 10 years, from 1st April 2026 to 31st March 2036.

Self Catering Transitional Relief

The Self-Catering Transitional Relief caps bill increases caused by the 2026 revaluation.  All self-catering holiday accommodation properties that would otherwise see an increase above the cap are eligible. 

In order to qualify for this relief, the property had to be shown in an entry on the valuation roll on both 31st March 2026 and 1st April 2026. Properties with a nil RV on 1st April 2026, or which had a nil RV on 31st March 2026 are not eligible. Eligibility for the relief also ceases if there is a merger, split or reorganisation of the valuation roll entry for the property occurring after 1st April 2026.

Please note that from 1st April 2026, any property requiring a short-term let licence in order to operate, but which has not obtained one, will not be eligible for Self-Catering Transitional Relief.

Please answer the following about your experience using this website, not about the service you received from the organisation

Were you happy with your visit to our website today?

Thank you for your feedback