Scottish Business Rates Deferral Scheme 2012 - 2013
Under the Scottish business rates deferral scheme you have the option to defer a portion of the increase in your 2012-13 rates bill. The deferred portion will be 3.2% of your 2012-13 bill and will be carried forward equally to your rates bills for 2013-14 and 2014-15. This will then be shown on your rates bills for those two years.
If you are in receipt of 100% rates relief (for example through the existing small business bonus scheme) you will not have a rates charge to defer.
Depending on when you apply (if you decide to do so), we may have to re-issue your bill for 2012-13. This will show the deferred amount and the decrease to payments for 2012-13.
The scheme is open to any ratepayer who will have a rates charge for 2012-13. If you then default on payment of rates for that year or the two subsequent years and receive a final notice, you will be liable to pay the whole amount due including any deferred amounts.
Back to the Business Rates home page.