Frequently Asked Question

What is the Aberdeen City Council local rates relief scheme and how do I apply?

A new business rates (non-domestic rates) relief scheme was agreed by Aberdeen City Council on 29 June.
This will aid businesses impacted by the national rates revaluation effective from 01 April 2017 and for which relief under the Scottish Government transitional relief scheme may not be applicable.
The local relief scheme will give relief from 01 April 2017 until 31 March 2018 and apply a limit to the real increase in gross bills between 2016-17 and 2017-18.
This is done by comparing the day in question in 2017-18 with 31 March 2017.
The factor for limiting increases is 1.1475, derived from the 12.5% limit and the 2.0% Retail Price Index figure representing inflation i.e. 1.125 x 1.02 = 1.1475.
Relief will be granted up to a maximum award per property, provided any such relief complies with State Aid rules.
The scheme does not apply in respect of the following properties:

  • Properties whose RV is less than 15,000 and who qualify for the existing 100% small business bonus
  • Properties that are already eligible for relief in the existing Scottish Government Transitional Relief package introduced from 01 April 2017
  • Empty/unoccupied properties
  • Aberdeen City and Aberdeenshire Council properties
  • Other public sector properties
  • Identified properties which are exempt due to other reliefs e.g. churches or those with charitable status
  • Properties that would qualify for any other relief of relief scheme

  • Full relief will be given after applying the above factors to properties where the rateable value is below 60,001.
    Relief on rateable values above 60,000 will receive a maximum of 3,500 relief (also based on the above factors but capped at a total amount of 3,500).
    Relief is only applicable for financial year 2017-18 and must be applied for using the appropriate form before 30 September 2017.