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Hospitality and office properties which have seen an increase in business rates since being revalued in April 2017 may apply for transitional relief to limit the increase they have to pay. Eligible properties must be in use and wholly or mainly used for the purposes listed.
- Bed and breakfast accommodation
- Guest house, hotel and hostels
- Camping site
- Public house
- Caravan (as a non-domestic subject)
- Caravan site
- Self-catering holiday accommodation
- Chalet and holiday hut
- Timeshare accommodation
What relief is available
The transitional relief scheme initially ran for one year only, 2017-18. The scheme has now been extended for 2018-19. We are calling these different periods of transitional relief TR1 (Year 1, i.e. 2017-18) and TR2 (Year 2, i.e. 2018-19).
The amount of relief awarded, if applicable, restricts any increase to 12.5 percent in real terms.
Relief is not automatic and you must apply to receive it. Aberdeen City Council will then determine if you are eligible for relief and if this is awarded, we will issue a revised business rates bill.
Even if you have previously been awarded transitional relief, you must apply again to receive it for 2018-19.
Transitional relief awarded for 2017-18 ended on 31 March 2018. Relief will not continue from 1 April 2018 unless we receive a new application.
There are now certain exceptions to continuing relief:
- Hospitality subjects with a rateable value over £1.5 million are excluded.
- Properties previously in receipt of relief by way of a split, merger or re-organisation are excluded.
- Previous “full relief” properties (benefiting from both transitional relief and small business bonus) will now only be eligible for transitional relief (there is no “top up” small business bonus).
Year 2 transitional relief (TR2) is also dependent on deminimis State Aid awarded both via previous rates relief and any other state aid over a rolling 3-year period. The amount of TR2 you may be entitled to can be reduced if the overall threshold of €200,000 is exceeded (approximately £175,000 at April 2018).
How to apply
Download an application form and supply evidence as specified on the form:
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