Discretionary Relief
Discretionary Relief is available only to non-profit making organisations not in receipt of Social Inclusion Budget or Social Inclusion Partnership funding that is intended to assist with its rates costs. Copies of the organisation's constitution and latest audited accounts must be submitted with any application.
The Application form can be downloaded here.
Recreational/Sports Clubs – Unlicensed
100% Discretionary Relief is available to Recreational/Sports clubs not licensed to sell alcohol. Applicants should submit a completed application form along with copies of their constitution and latest audited accounts. These are examined to establish that the applicant is a bona fide sports or recreational Club, and that no income from the sale of alcohol, tobacco, etc, appears in the accounts.
The Application form can be downloaded here.
Recreational/Sports Clubs – Licensed
Available to organisations constituted as Private Members Clubs and licensed to sell alcohol.
Copies of accounts and constitution are required. Accounts should relate to the base year for Re-valuation, currently 2002/2003. If these are not available, accounts for subsequent years can be index-linked to 2002/2003. The gross turnover figures for bar, food, gaming and tobacco should be entered. The Council will then calculate the non-licensed element of Rateable Value. This is the figure on which relief may be awarded.
The Application form can be downloaded here.
Community Amateur Sports Club Relief
With effect from 1st April 2006, Relief of 80% is available for Community Amateur Sports Clubs (Licensed and Unlicensed). Additional Relief of up to 20% will also be considered. If the organisation is Licensed, the calculation of this Relief will also take into account the turnover generated from trading activities relating to Bar, Food, Tobacco and Gaming machines for the year 2002/2003, or the first full year thereafter. Copies of 2002/2003 accounts along with a copy of the organisation's constitution and rules are required.
The Application form can be downloaded here.
Disabled Persons Relief
Relief of up to 100% is available to establishments where nursing care is provided within terms of the Rating (Disabled Persons) Act 1978. Premises must provide care or after care for disabled, elderly, or infirm persons, or those suffering mental illness. Applicants must provide a plan or diagram of the premises (hand drawn plans are acceptable) and, if used as a nursing home or hostel, details of residents and staff.
The Application form can be downloaded here.
Small Business Bonus Scheme
The Small Business Bonus Scheme replaces the Small Business Rates Relief Scheme with effect from 1st April 2008. The level of relief for each business will depend on the combined rateable value of all properties in Scotland of which the business is in rateable occupation or (if vacant) which the business is entitled to occupy. The total combined rateable value must be £15,000 or less.
The Small Business Bonus Relief available depends on the total rateable value of the eligible property you are entitled to occupy and is set out in the table below.
| Combined rateable value of all business properties in Scotland: |
Small Business Bonus Relief Percentage 2008-09 |
| up to £8,000 |
80% |
| £8,001 to £10,000 |
40% |
| £10,001 to £15,000 |
20% |
The Application form can be downloaded here.
Small Business Rates Relief
Small Business Rates Relief was introduced on 1st April 2003 to help alleviate the burden of Non Domestic Rates costs for genuinely small businesses.
All Non Domestic subjects in Scotland with a cumulative rateable value of £11,500 at 1st April 2005 - 31st March 2008 (£10,000 from 1st April 2003 - 31st March 2005), or less are eligible for a discount of between 5% and 50%.
The Application form can be downloaded here.