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Small business bonus scheme and small business bonus transitional relief

The scheme allows ratepayers with properties in Scotland which are in active use and have a lower rateable value to claim Rates relief.

The scheme has been amended from 1st April 2023 and new rules apply which are dependant on the Rateable Value of the property and the cumulative Rateable Value of all properties which a Ratepayer is liable for. If you received Small Business Bonus Relief and/or Transitional Relief for financial year 2023/24, there is no need to make an application for 2024/25 relief. If you did not receive Small Business Bonus Relief and/or Transitional Relief for financial year 2023/24 an application must be made to receive this.

The amount of small business bonus relief will depend on the Rateable Value of the property/properties which a Ratepayer is responsible for. Full details of how relief is calculated can be found   here (PDF) [180KB] (opens new window) .  A   Small Business Bonus Relief calculator (Excel doc) [17KB] (opens new window)  is also available for download allowing you to estimate the level of relief due on your property or properties in Glasgow.

Where a Ratepayer is only liable to pay Rates for a single property, The level of relief will be as follows:

  • Rateable Value of £12,000 or less
    • 100% Relief
  • Rateable Value between £12,001 and £15,000
    • Relief between 100% - 25% awarded on a sliding scale based on specific Rateable Value
  • Rateable Value between £15,001 and £20,000
    • Relief between 25% - 0% awarded on a sliding scale based on specific Rateable Value

Where a Ratepayer has a liability for more than one property, the level of relief given will be as follows:

  • Combined Rateable Value of £12,000 or less
    • 100% Relief
  • Rateable Value between £12,001 and £35,000
    • 25% relief for each individual property with a rateable value of £15,000 or less
    • Relief between 25% - 0% for each individual property with a Rateable Value between £15,001 and £20,000 awarded on a sliding scale based on specific Rateable Value

Please also be aware that from 1st April 2023, the Small Business Bonus Scheme is no longer available to properties which are listed as car parks, car spaces, advertisements, betting shops. Payday lenders also continue to be restricted from relief.

A small business transitional relief scheme is available for ratepayers adversely affected by changes to the Small Business Bonus Scheme which will apply to those who either no longer have any entitlement or who have a reduced entitlement to Relief. This scheme will cap any increase in 2023/24 Rates due to changes to the small business bonus scheme to a maximum of £600 rising to a maximum of £1200 during 2024/25.

You can apply for Small Business Bonus relief and Small Business Bonus Transitional Relief using our Application Form or solely for Small Business Bonus Transitional Relief through our small business transitional relief Application form. Please also see our Privacy Statement.

 

Empty Property Relief

The rules surrounding Empty Property Relief (EPR) were devolved to Local authorities in Scotland from 1st April 2023.  Glasgow City Council agreed to keep the existing empty reliefs in place for 2023/2024 and now set their EPR policy from 1st April 2024.

The new rules from 1st April 2024 are:

  • 100% Relief can be given for the first 3 months that a property is unoccupied. 10% Relief will then be available for up to a further 12 months resulting in a total of 15 months Relief being available
  • Properties which have been unoccupied for more than 15 months will not receive any Relief and will be charged full Rates unless entitled to another category of Relief
  • Properties where occupation is prohibited by law or subject to a compulsory purchase order are excepted from the above and 100% Relief will apply for the full period that these circumstances are in place
  • A minimum period of 6 months continuous occupancy is required before a new application for Empty Property Relief can be considered

For periods prior to 1st April 2024, the levels of relief available are:

  • Industrial properties will receive a reduction of 100% of the Rates charge for the first 6 months that they are empty and a 10% reduction thereafter
  • Properties which are classed as exempt will receive a continual reduction of 100% of the Rates charge. These are properties
    • with a rateable value less than £1,700
    • unoccupied due to death/insolvency
    • prohibited by law from occupation
    • which are under compulsory purchase
    • which are listed buildings, or have a preservation order
  • All other properties will receive a reduction of 50% of the Rates charge for the first 3 months that they are empty and a 10% reduction thereafter

You can apply for Empty Property Relief using our Application Form. Please also see our Privacy Statement.

Fresh Start Relief

Under Fresh Start, businesses occupying certain long-term empty properties may be entitled up to 100% business rates relief for up to twelve months from date of occupancy in those premises.
You may be eligible if:

  • You started occupying the property on or after 1st April 2018 and the property had previously been empty and in receipt of Empty Property relief for at least 6 months (or 12 months from 1 April 2014)
  • No more than 12 months has elapsed since the property became occupied
  • The property has a rateable value under £65,000 and from 1 April 2023 under £100,000
  • Prior to the 1st April 2018 the property had to be used for either one of the following: a shop, office, restaurant, pub or hotel (regardless of what your intended use is) or, where there was no previous use, you intend to use it as a shop, office, restaurant, pub or hotel
  • Ratepayers with properties in receipt of Fresh Start at 31/3/23 will continue to receive it for the remaining duration of the relief even if no longer qualify due to an increase in the Rateable Value following the  Revaluation. The upper Rateable Value threshold which properties can have in order to qualify for Fresh Start relief has increased from £95,000 to £100,000.

You can apply for Fresh Start Relief using our Application Form. Please also see our Privacy Statement.

Transitional Relief

Transitional Relief - revaluation

Due to the Non Domestic Rates Revaluation coming into effect from 1st April 2023, a Revaluation Transitional Relief scheme has been put into place in order to limit the increase in Rates charged. This will cap any rise based on the Rateable Value of the property:

Table showing levels of Revaluation Transitional Relief

Rateable Value   

 2023-24   

 2024-25   

 2025-26   

Small (up to £20,000)   

12.5 %  

25%   

37.5%   

Medium (£20,001 to £100,000)   

25%   

50%   

75%   

Large (Over £100,000)   

37.5%   

75%   

112.5%  

Please note that the figures above are cumulative each year meaning that capped amounts will be greater than shown above. 

No application is required to receive this relief.

Transitional Relief - new entries within parks

A new Transitional Relief scheme is available applying to properties located in parks and which are newly entered onto the Valuation Roll from 1/4/23 under changes to Non-Domestic Rates Regulations. This relief caps bills at 66% of the gross liability in 2024-25 and at 33% of the gross liability in 2023-24. You must apply for this relief using our Application Form. Please also see our Privacy Statement.

Relief given under this category may be considered Minimal Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. The application form will detail the additional criteria required from you. Where relief is given, the MFA offered is the amount of relief shown on your Bill. A written record must be kept for at least three years beginning with the date on which the MFA was given. This is to enable you to respond to future requests on how much MFA you have received and whether you have reached the cumulative threshold.

 

Day Nursery Relief

The Non Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 provides relief of rates to ratepayers, who occupy a day nursery.  Day nursery relief is for properties used wholly or mainly as a nursery school within the meaning of section 135 of the Education (Scotland) Act 1980 (b) which also provides day care of children (as defined in paragraph 13 or schedule 12 of the Public Services Reform (Scotland) Act 2010).

No Rates are payable for any properties meeting the criteria above.

You can apply for Day Nursery Relief using our Application Form. Please also see our Privacy Statement.

Relief given under this category may be considered Minimal Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. The application form will detail the additional criteria required from you. Where relief is given, the MFA offered is the amount of relief shown on your Bill. A written record must be kept for at least three years beginning with the date on which the MFA was given. This is to enable you to respond to future requests on how much MFA you have received and whether you have reached the cumulative threshold.

Business Growth Accelerator

You might be able to get business growth accelerator relief if:

Your premises is a new build property

You have to expand or make improvements to your property

Relief is valid for new builds entered onto valuation roll from 1/4/18 onwards or expansion/improvements resulted in a Rateable Value increase from 1/4/18 onwards. From 1/4/21, relief may also be available where there has been an increase in rateable value following a property improvement and a change of use.

New build premises

Relief for new build properties is restricted dependant on when the property was entered onto the Valuation Roll:

  • If the property was entered onto the Roll more than 12 months ago up relief can be applied until 31/03/25 or 12 months from the occupation date whichever is sooner
  • If the property was entered into the Roll within the last 12 months, relief can be applied for up to 4 years from the effective entry date while it remains unoccupied or 12 months from the date occupied whichever is sooner.

Expanding or making improvements to your premises

If you have expanded or made improvements to your property the business rates you're charged won't change for 12 months. They will continue to be based on your old rateable value for this period of time.

You can apply for Relief using our Application Form. Please also see our Privacy Statement.

 

Mandatory/Discretionary Relief

Mandatory Relief - Relief is available to charities registered with OSCR that use premises wholly or mainly for their charitable purposes.  An element of discretionary relief may also be available. Copies of the organisation's constitution and latest audited accounts must be submitted with any application.

Discretionary Relief - Relief is available to properly constituted not for profit organisations whose activities are concerned with one or more of the following - Education, Fine Arts, Science, Social Welfare, Literature, Philanthropy. Copies of the organisation's constitution and latest audited accounts must be submitted with any application

You can apply for relief using our Application Form. Please also see our Privacy Statement.

Recreational/Sports Clubs - Unlicensed

100% discretionary relief is available to properly constituted private members sports/recreational clubs not licensed to sell alcohol.

Applicants should submit a completed application form along with copies of their constitution and latest audited accounts. These are examined to establish that the applicant is a bona fide sports or recreational club, and that no income from the sale of alcohol, tobacco, etc, appears in the accounts.

You can apply for relief using our Application Form. Please also see our Privacy Statement.

Recreational/Sports Clubs - Licensed

Available only to organisations constituted as private members clubs and licensed to sell alcohol.

Copies of accounts and constitution are required. Accounts should relate to the base year for re-valuation, currently 2014/2015. If these are not available, accounts for subsequent years can be index-linked to 2014/2015. The gross turnover figures for bar, food, gaming and tobacco should be entered. We will then calculate the non-licensed element of rateable value. This is the figure on which relief may be awarded.

You can apply for relief using our Application Form. Please also see our Privacy Statement.

Community Amateur Sports Club Relief

Relief of 80% is available for community amateur sports clubs (licensed and unlicensed). Additional relief of up to 20% will also be considered. If the organisation is licensed, the calculation of this relief will also take into account the turnover generated from trading activities relating to bar, food, tobacco and gaming machines. Copies of accounts along with a copy of the organisation's constitution and rules are required.

You can apply for relief using our Application Form. Please also see our Privacy Statement.

Disabled Persons Relief

Relief of up to 100% is available where the premises are used for any of the following:

  • The provision of residential accommodation for the care or after-care of disabled persons or persons suffering from illness.

(Note: "care" in the above does not include the provision of medical, surgical or dental treatment.)

  • The provision of facilities for training, or keeping suitably occupied, disabled persons suffering from illness
  • The provision of welfare services for disabled persons
  • The provision for disabled persons of facilities for employment or work in terms of Section 15 of the Disabled Persons (Employment) Act 1944
  • The provision of sheltered employment by a local authority in terms of Section 3(1) of the Disabled Persons (Employment) Act 1958

Applicants must provide a plan or diagram of the premises (hand drawn plans are acceptable) and, if used as a nursing home or hostel, details of residents and staff.

You can apply for relief using our Application Form. Please also see our Privacy Statement.

Renewable Energy Relief

Renewable energy relief is available to ratepayers who use a property solely for the generation of renewable heat or power (or both) from the sources indicated on the application form.

The renewable energy relief will be applied before any other calculation of relief. Award of this relief may be considered a "subsidy" in terms of the EU-UK Trade and Cooperation Agreement (TCA), which can limit the amount of relief awarded.

Differing levels of Relief are available depending on the specific circumstances of the scheme:

Community Organisations

Where the Ratepayer can demonstrate their involvement in community organisation(s) and provide proof of their investment into such organisations which is equivalent to either:

  • At least 15% of the annual profit of the project
    or
  • So  much of the annual profit of the project is attributable to 0.5 of a megawatt of the total installed capacity of the project (or more)

Then a reduction of the rates payable will be applied as specified in the table below:

Table of Renewable Energy Relief values

 Combined Rateable Value of all business properties in Scotland

 % of Rates Relief

 £145,000 or less

 100%

 More than £145,000 but not exceeding £430,000

 50%

 More than £430,000 but not exceeding £860,000

 25%

 More than £860,000 but not exceeding £4,000,000

 10%

 More than £4,000,000

 2.5%

Note: Where there are multiple entries on the valuation roll for the same ratepayer it is the combined rateable value for of properties used for renewable energy production which will be considered for the award.


New Properties

Where the Ratepayer  has no involvement in community organisations per above and the property has been newly entered onto the valuation roll on or after 1st April 2017, the relief available is either:

  • 25% where the lands and heritages are used solely for the generation of renewable heat or power (or both) from water (including waves and tides but excluding production from the pumped storage of water) having a total installed capacity of up to one megawatt
    Or
  • If the above does not apply the relevant level of relief listed below
Table of Renewable Energy Relief values

 Combined Rateable Value of all business properties in Scotland

 % of Rates Relief

 £500,000 or less

 10%

 More than £500,000

 1.5%

Note: Where there are multiple entries on the valuation roll for the same ratepayer it is the combined rateable value for of properties used for renewable energy production which will be considered for the award.

You can apply for relief using our Application Form (PDF) [371KB] (opens new window) . Please also see our Privacy Statement.

Enterprise Area Relief

Enterprise Area relief is available for properties in the Glasgow enterprise area and which are occupied for the purpose of carrying out certain activities. The properties must be new entries in the valuation roll after 01/04/12 or existing properties that have been unoccupied for a continuous period of 3 months before the person seeking relief took occupation. The property must be in receipt of empty property relief for a prior 3 month period to qualify.

An illustration of the Glasgow Enterprise Area and a list of the permitted activities are shown here: Glasgow Enterprise Area.

The table below shows the percentages of relief available:

Enterprise Area Relief table

 Rateable Value

 % of Relief  for 2023/24     

 % of Relief  for 2024/25  % of Relief  for 2025/26 

 £120,000 or less

     100%

     66.7%     33.3%

 More than 120,000 but not exceeding £240,000

      50%

     33.3%     16.7%

 More than £240,000 but not exceeding £480,000

      25%

     16.7%     8.3%

 More than £480,000 but not exceeding £1,200,000

      10%

     6.7%     3.3%

 More than £1,200,000 but not exceeding £2,400,000     

       5%

     3.3%     1.7%

 More than £2,400,000

       2.5%

     1.7%     0.8%

Enterprise area relief will be applied before any other calculation of relief.

Relief given under this category may be considered Minimal Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. The application form will detail the additional criteria required from you. Where relief is given, the MFA offered is the amount of relief shown on your Bill. A written record must be kept for at least three years beginning with the date on which the MFA was given. This is to enable you to respond to future requests on how much MFA you have received and whether you have reached the cumulative threshold.

You can apply for relief using our Application Form (PDF) [228KB] . Please also see our Privacy Statement.

Retail, Hospitality and Leisure relief

The scheme allows ratepayers in eligible premises used wholly or mainly for Retail, Hospitality and Leisure purposes to claim Rates relief. 50% relief is available for the first three months of the 2022-23 financial year (April - June), capped at £27,500 per ratepayer.

Please note that relief given under this category may be considered Minimal Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. The application form will detail the additional criteria required from you. Where relief is given, the MFA offered is the amount of relief shown on your Bill. A written record must be kept for at least three years beginning with the date on which the MFA was given. This is to enable you to respond to future requests on how much MFA you have received and whether you have reached the cumulative threshold. Retail, Hospitality, Leisure and Aviation Non-Domestic Rates Relief awarded in 2020/21 and 2021/22 will not count towards this cap consideration.

You must make an application in order to receive this relief. You can apply for this relief using our Application Form. Please also see our Privacy Statement.

Churches etc.

Churches and other places of worship which are occupied by a religious body are exempt from the payment of Rates providing that the property is:

(a) a building occupied by a religious body and used for the purpose of religious worship;

(b) a church hall, chapel hall or similar premises used in connection with a building such as is referred to in paragraph (a) above for the purposes of the religious body which occupies that building; or

(c) any premises occupied by a religious body and used by it:

   (i) for carrying out administrative or other activities relating to the organisation of the conduct of religious worship in a building such as is referred to in paragraph (a) above; or

   (ii) as an office or for office purposes, or for purposes ancillary to its use as an office or for office purposes.

You can apply for relief using our Application Form (PDF) [264KB] (opens new window) . Please also see our Privacy Statement.

District Heating Relief

With effect from 1 April 2017 relief is available where a property is used wholly or mainly for the purposes of a district heating network.

In terms of this relief a district heating network is defined as:

  • the distribution of thermal energy in the form of steam, hot water or chilled liquids from a central source of production through a network to multiple buildings or sites for the use of space or process heating, cooling or hot water and includes any attached communal heating.

Communal Heating is defined as:

  • the distribution of thermal energy in the form of steam, hot water or chilled liquids from a central source in a building which is occupied by more than one final customer, for the use of space or process heating, cooling or hot water

Relief given under this category may be considered Minimal Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. The application form will detail the additional criteria required from you. Where relief is given, the MFA offered is the amount of relief shown on your Bill. A written record must be kept for at least three years beginning with the date on which the MFA was given. This is to enable you to respond to future requests on how much MFA you have received and whether you have reached the cumulative threshold.

You can apply for relief using our Application Form. Please also see our Privacy Statement.

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Last modified on 28 May 2024

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