New and improved property relief

From 01 April 2018, business rates relief can be awarded to new entry/build properties that contain buildings, or existing buildings which have been subject to improvements. The new entry property cannot be the result of the combination or division of an existing Valuation Roll entry.

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 eligible for 100% relief while the property remains vacant (unoccupied and empty).
  • New entry and new build properties that are occupied when they first appear in the Valuation Roll or  after a vacant period, are eligible for 100% relief for 12 months from the date of first occupation. 
  • This applies to new entries on the Roll made under section 2(1)(b) of the Local Government (Scotland) 1975 Act containing one or more buildings or parts of a building, none of which were shown in any entry in the roll for the day prior to the day that entry takes effect.

Improved Property 

  • An existing building which has been subject to an improvement which increases the rateable value of the property, may be entitled to relief for a period of up to 12 months. 
  • 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”.

An application must be submitted for this relief, it is not awarded automatically. In addition, the application must be made in a given financial year in order for the council to be able to award relief in that year (except 2018-19), for which an application can be made retrospectively). 


For advice or to apply for Business Rates relief or reductions

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