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New and improved property relief
From 1 April 2018, business rates relief can be awarded to new entry properties, new build properties or properties which have had improvements carried out.
New entry and new builds
New entry and new build properties that are vacant when they first appear in the Valuation Roll, or the Roll is amended, are to receive 100% relief while the property remains vacant and this is for an unlimited period of time.
New entry and new build properties that are occupied, either when they first appear in the Valuation Roll or the Roll is amended or after a vacant period, will receive 100% relief for 12 months from the date of first occupation.
Improvements relief can be awarded when the property is vacant or occupied.
Ratepayers can apply for this relief for each increase to Rateable Value in the 12 month period of 2018/19.
Improvements relief restricts the amount of rates payable to the level payable before any increase to the Rateable Value i.e. the relief is for 100% of the “increase” but does not fully negate the overall rates charge.
Relief is granted in accordance with The Non-Domestic Rates (New and Improved Properties)(Scotland) Regulations 2018 which specifies:
New entry properties means lands and heritages which are shown in an entry in the Roll with effect from a day on or after 1 April 2018 and which comprise one or more buildings or parts of a building none of which were parts of lands and heritages shown in any entry in the roll on 31 March 2018.
New build properties means subjects which are shown in an existing entry in the Roll which is altered and which alteration takes effect on or after 1 April 2018 (alteration having the meaning of amending the existing Roll entry as opposed to a physical alteration to the actual property).
Property improvements means where the “relevant increase” in rateable value (for an improved property) is caused (in whole or part) by the refurbishment or expansion of one or more buildings or parts of a building; or the erection or construction of one or more buildings or parts of a building but is not caused (in whole or part) by the combination, division or reorganisation of subjects which were shown as a different entry in the Valuation Roll; or the change of use of the property.
An application to the Council from, or on behalf of, the ratepayer is required. New and improved property relief is not considered as ‘state aid’ under European Commission rules; however, relief is not automatic and you must submit a separate application form for each property concerned.
How to apply
Download an application form and return it to us along with the evidence specified on the form.
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