The scheme allows ratepayers with properties in Scotland which are in active use and have a lower rateable value to claim Rates relief.
The scheme has been amended from 1/4/23 and new rules apply which are dependant on the Rateable Value of the property and the cumulative Rateable Value of all properties which a Ratepayer is liable for. In order to claim
small business bonus scheme for financial year 2023/24 you must make an application for this unless you are responsible for a single property with a Rateable value of less then £12,000 in which case it will be applied automatically.
The amount of small business bonus relief will depend on the Rateable Value of the property/properties which a Ratepayer is responsible for. Full details of how relief is calculated can be found here [180kb]. A
Small Business Bonus Relief calculator [17kb] is also available for download allowing you to estimate the level of relief due on your property or properties in Glasgow.
Where a Ratepayer is only liable to pay Rates for a single property, The level of relief will be as follows:
Where a Ratepayer has a liability for more than one property, the level of relief given will be as follows:
Please also be aware that from 1/4/23, the Small Business Bonus Scheme is no longer available to properties which are listed as Car parks, car spaces, advertisements, betting shops. Payday lenders also continue to be restricted from relief.
A small business transitional relief scheme is available for ratepayers adversely affected by changes to the Small Business Bonus Scheme which will apply to those who either no longer have any entitlement or who have a reduced entitlement to Relief. This scheme will cap any increase in 2023/24 Rates due to changes to the small business bonus scheme to a maximum of £600.
You can apply for Small Business Bonus relief and Small Business Bonus Transitional Relief using our Application Form or solely for Small Business Bonus Transitional Relief through our small business transitional relief Application form. Please also see our Privacy Statement.
If Non-Domestic properties are unoccupied, a reduction in the amount of Rates due may be given. The level of relief given will vary depending on the circumstances of the property and the length of time it has been unoccupied. The rules surrounding Empty Property Relief are devolved to Local authorities in Scotland from 1st April 2023 and each Council can now set its own policy relating to this. Glasgow City Council have opted not to make any changes from the previous national scheme during financial year 2023/24. Full details on Empty Property Relief policy will be available shortly.
The levels of relief available are:
You can apply for Empty Property Relief using our Application Form. Please also see our Privacy Statement.
Under Fresh Start, businesses occupying certain long-term empty properties may be entitled up to 100% business rates relief for up to twelve months from date of occupancy in those premises.
You may be eligible if:
You can apply for Fresh Start Relief using our Application Form. Please also see our Privacy Statement.
Transitional Relief - revaluation
Due to the Non Domestic Rates Revaluation coming into effect from 1st April 2023, a Revaluation Transitional Relief scheme has been put into place in order to limit the increase in Rates charged. This will cap any rise based on the Rateable Value of the property:
Rateable Value | 2023-24 | 2024-25 | 2025-26 |
Small (up to £20,000) | 12.5 % | 25% | 37.5% |
Medium (£20,001 to £100,000) | 25% | 50% | 75% |
Large (Over £100,000) | 37.5% | 75% | 112.5% |
No application is required to receive this relief.
Transitional Relief - new entries within parks
A new Transitional Relief scheme is available applying to properties located in parks and which are newly entered onto the Valuation Roll from 1/4/23 under changes to Non-Domestic Rates Regulations. This relief will cap bills at 33% of the gross liability in 2023-24. You must apply for this relief using our Application Form. Please also see our Privacy Statement.
Relief given under this category may be considered Minimal Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. The application form will detail the additional criteria required from you. Where relief is given, the MFA offered is the amount of relief shown on your Bill. A written record must be kept for at least three years beginning with the date on which the MFA was given. This is to enable you to respond to future requests on how much MFA you have received and whether you have reached the cumulative threshold.
The Non Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 provides relief of rates to ratepayers, who occupy a day nursery. Day nursery relief is for properties used wholly or mainly as a nursery school within the meaning of section 135 of the Education (Scotland) Act 1980 (b) which also provides day care of children (as defined in paragraph 13 or schedule 12 of the Public Services Reform (Scotland) Act 2010).
No Rates are payable for any properties meeting the criteria above.
You can apply for Day Nursery Relief using our Application Form. Please also see our Privacy Statement.
Relief given under this category may be considered Minimal Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. The application form will detail the additional criteria required from you. Where relief is given, the MFA offered is the amount of relief shown on your Bill. A written record must be kept for at least three years beginning with the date on which the MFA was given. This is to enable you to respond to future requests on how much MFA you have received and whether you have reached the cumulative threshold.
You might be able to get business growth accelerator relief if:
Your premises is a new build property
You have to expand or make improvements to your property
Relief is valid for new builds entered onto valuation roll from 1/4/18 onwards or expansion/improvements resulted in a Rateable Value increase from 1/4/18 onwards. From 1/4/21, relief may also be available where there has been an increase in rateable value following a property improvement and a change of use.
New build premises
Relief for new build properties is restricted dependant on when the property was entered onto the Valuation Roll:
Expanding or making improvements to your premises
If you have expanded or made improvements to your property the business rates you're charged won't change for 12 months. They will continue to be based on your old rateable value for this period of time.
You can apply for Relief using our Application Form. Please also see our Privacy statement
Mandatory Relief - Relief is available to charities registered with OSCR that use premises wholly or mainly for their charitable purposes. An element of discretionary relief may also be available. Copies of the organisation's constitution and latest audited accounts must be submitted with any application.
Discretionary Relief - Relief is available to properly constituted not for profit organisations whose activities are concerned with one or more of the following - Education, Fine Arts, Science, Social Welfare, Literature, Philanthropy. Copies of the organisation's constitution and latest audited accounts must be submitted with any application
You can apply for relief using our Application Form. Please also see our Privacy statement
100% discretionary relief is available to properly constituted private members sports/recreational 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.
You can apply for relief using our Application Form. Please also see ourPrivacy statement.
Available only 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 2021/22. If these are not available, accounts for subsequent years can be index-linked to 2021/2022. The gross turnover figures for bar, food, gaming and tobacco should be entered. We will then calculate the non-licensed element of rateable value. This is the figure on which relief may be awarded.
You can apply for relief using our Application Form. Please also see our Privacy statement.
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. Copies of accounts along with a copy of the organisation's constitution and rules are required.
You can apply for relief using our Application Form. Please also see our.Privacy statement
Relief of up to 100% is available where the premises are used for any of the following:
(Note: "care" in the above does not include the provision of medical, surgical or dental treatment.)
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.
You can apply for relief using our Application Form. Please also see our Privacy statement.
Renewable energy relief is available to ratepayers who use a property solely for the generation of renewable heat or power (or both) from the sources indicated on the application form.
The renewable energy relief will be applied before any other calculation of relief. Relief given under this category may be considered Minimal Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. The application form will detail the additional criteria required from you. Where relief is given, the MFA offered is the amount of relief shown on your Bill. A written record must be kept for at least three years beginning with the date on which the MFA was given. This is to enable you to respond to future requests on how much MFA you have received and whether you have reached the cumulative threshold.
Differing levels of Relief are available depending on the specific circumstances of the scheme:
Where the Ratepayer can demonstrate their involvement in community organisation(s) and provide proof of their investment into such organisations which is equivalent to either:
Then a reduction of the rates payable will be applied as specified in the table below:
Combined Rateable Value of all business properties in Scotland | % of Rates Relief |
---|---|
£145,000 or less | 100% |
More than £145,000 but not exceeding £430,000 | 50% |
More than £430,000 but not exceeding £860,000 | 25% |
More than £860,000 but not exceeding £4,000,000 | 10% |
More than £4,000,000 | 2.5% |
Note: Where there are multiple entries on the valuation roll for the same ratepayer it is the combined rateable value for of properties used for renewable energy production which will be considered for the award. |
Where the Ratepayer has no involvement in community organisations per above and the property has been newly entered onto the valuation roll on or after 1st April 2017, the relief available is either:
Combined Rateable Value of all business properties in Scotland | % of Rates Relief |
---|---|
£500,000 or less | 10% |
More than £500,000 | 1.5% |
Note: Where there are multiple entries on the valuation roll for the same ratepayer it is the combined rateable value for of properties used for renewable energy production which will be considered for the award. |
You can apply for relief using our Application Form. Please also see our Privacy statement.
With effect from 01/04/12, enterprise area relief is available for properties in the Glasgow enterprise area and which are occupied for the purpose of carrying out certain activities. The properties must be new entries in the valuation roll after 01/04/12 or existing properties that have been unoccupied for a continuous period of 3 months before the person seeking relief took occupation. The property must be in receipt of empty property relief for a prior 3 month period to qualify.
An illustration of the Glasgow Enterprise Area and a list of the permitted activities are shown here: Glasgow Enterprise Area.
The enterprise area relief will be applied before any other calculation of relief.
Relief given under this category may be considered Minimal Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. The application form will detail the additional criteria required from you. Where relief is given, the MFA offered is the amount of relief shown on your Bill. A written record must be kept for at least three years beginning with the date on which the MFA was given. This is to enable you to respond to future requests on how much MFA you have received and whether you have reached the cumulative threshold.
The table below shows the percentages of relief available:
Rateable Value | % of Relief |
£120,000 or less | 100% |
More than 120,000 but not exceeding £240,000 | 50% |
More than £240,000 but not exceeding £480,000 | 25% |
More than £480,000 but not exceeding £1,200,000 | 10% |
More than £1,200,000 but not exceeding £2,400,000 | 5% |
More than £2,400,000 | 2.5% |
You can apply for relief using our Application Form. Please also see our Privacy statement.
The scheme allows ratepayers in eligible premises used wholly or mainly for Retail, Hospitality and Leisure purposes to claim Rates relief. 50% relief is available for the first three months of the 2022-23 financial year (April - June), capped at £27,500 per ratepayer.
Please note that relief given under this category may be considered Minimal Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. The application form will detail the additional criteria required from you. Where relief is given, the MFA offered is the amount of relief shown on your Bill. A written record must be kept for at least three years beginning with the date on which the MFA was given. This is to enable you to respond to future requests on how much MFA you have received and whether you have reached the cumulative threshold. Retail, Hospitality, Leisure and Aviation Non-Domestic Rates Relief awarded in 2020/21 and 2021/22 will not count towards this cap consideration.
You must make an application in order to receive this relief. You can apply for this relief using our Application form. Please also see our Privacy Statement.
Churches and other places of worship which are occupied by a religious body are exempt from the payment of Rates providing that the property is:
(a) a building occupied by a religious body and used for the purpose of religious worship;
(b) a church hall, chapel hall or similar premises used in connection with a building such as is referred to in paragraph (a) above for the purposes of the religious body which occupies that building; or
(c) any premises occupied by a religious body and used by it:
(i) for carrying out administrative or other activities relating to the organisation of the conduct of religious worship in a building such as is referred to in paragraph (a) above; or
(ii) as an office or for office purposes, or for purposes ancillary to its use as an office or for office purposes.
You can apply for relief using our Application Form. Please also see our Privacy statement.
With effect from 1 April 2017 relief is available where a property is used wholly or mainly for the purposes of a district heating network. From 01.04.2021, 90% relief may be due where a district heating network is powered by renewable energy from the sources listed on the application form.
In terms of this relief a district heating network is defined as:
Communal Heating is defined as:
Relief given under this category may be considered Minimal Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. The application form will detail the additional criteria required from you. Where relief is given, the MFA offered is the amount of relief shown on your Bill. A written record must be kept for at least three years beginning with the date on which the MFA was given. This is to enable you to respond to future requests on how much MFA you have received and whether you have reached the cumulative threshold.
You can apply for relief using our Application Form. Please also see our Privacy statement.
A Transitional Relief scheme is available applying to properties located in parks and which are newly entered onto the Valuation Roll from 1/4/23. This relief will cap bills at 33% of the gross liability in financial year 2023-24. You must apply for this relief using our Application Form. Please also see our Privacy statement.