For further information on the reliefs available, please visit the Scottish Government website.
Information and links to the following online application forms can be found below:
Significant changes have been made to the operation of the Small Business Bonus scheme under the terms of the The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023.
This has seen the introduction of new tapered thresholds and a change in the award entitlement whether you are the ratepayer of one or more than one. Subjects that are unoccupied or used for payday lending will remain ineligible to receive this relief.
In addition to this, subjects used wholly or mainly for the following purposes will, from 1 April 2023, no longer be eligible for rates relief through this scheme;
| Rateable value range | % Relief (subject to availability) |
| Up to £12,000 | 100% |
| £12,001 to £15,000 | Award will taper from a maximum of 100% to a maximum of 25% |
| £15,001 to £20,000 | Award will taper from a maximum of 25% to zero |
| Combined Rateable value of all businesses in Scotland | % Relief (subject to availability) |
| Up to £12,000 | 100% |
| £12,001 to £35,000 | 25% for each individual subject with a rateable value of £15,000 or less and/or Award will taper from 25% to zero for each individual subject with a rateable value between £15,001 and £20,000 |
From 1st April 2020, unoccupied properties are not eligible for Small Business Bonus Scheme.
As at 1 April 2023 each Local Authority has full autonomy in choosing to set a reduced charge for premises that are empty of all movable fixtures and fittings, or applying the standard occupied rate.
From 1 April 2025 empty relief will be awarded for a maximum of 12 months. All empty properties will be awarded 50% relief for the first three months then followed by 10% relief for nine months thereafter. No relief will be granted after 12 months.
The Non Domestic Rates (New and Improved Properties) (Scotland) Regulations 2018 were enacted and are effective from 1st April 2018. It provides relief to a certain type of new properties and to those which have been improved.
Certain Non-Domestic premises used wholly or mainly as a nursery school providing day care of children may be entitled to a rates reduction, referred to as Day Nursery Relief.
Day Nursery Relief could be considered as State Aid under European Commission Rules, which can limit the amount of such aid per recipient. Further information regarding State aid is available via our online application form link.
Under Fresh Start, businesses occupying certain long-term empty properties may be entitled to a 100% business rates discount for their first year in those premises.
You may be eligible if you started occupying the property on or after 1 April 2018 and the property had previously been empty for at least 6 months and the property has a rateable value up to £100,000.
This relief is available to organisations who have either charitable status, are voluntary or are a sports/leisure club.
Further details can be found via the online form.
Further details can be found via the online form.
The Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025 were enacted and are effective from 1 April 2025 until 31 March 2026.
This allows relief of 40% to be awarded for subjects wholly or mainly used for one of the purposes noted in the above legislation for premises with a rateable value no greater than £51,000.
To find further information on eligible property use please visit The Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025.
Revenues
Kilncraigs, Greenside Street, Alloa, FK10 1EB
Tel: 01259 226238 / 450000
Email: rates@clacks.gov.uk