Rates Relief

Hardship relief

A measure of Rates relief may be available to businesses suffering hardship as a result of fire damage to Victoria's Nightclub on 22nd March 2018 and the Glasgow School of Art Mackintosh building on 15th June 2018. All applications for Relief will be assessed taking account of individual circumstances. To apply for Hardship Relief, please complete our  Application Form [376kb] and return this to the Council. Please also see our Privacy Statement.

Small business bonus relief

The scheme allows ratepayers with properties in Scotland with a combined rateable value of £18,000 or less to claim Rates relief. Where the cumulative rateable value of a ratepayer's properties falls between £18,000 and £35,000, the scheme offers 25 per cent relief to individual properties with a rateable value of up to £18,000. From 1st April 2017, the rateable value ranges for Small Business Bonus Scheme (SBBS) have changed. The new ranges and Relief rates are:

• Cumulative Rateable Value Range £15,000 or less
  • 100% Rate Relief
     
• More than £15,000 but not exceeding £18,000
  • 25% Rate Relief
     
• More than £18,000 but not exceeding £35,000
  • 25% on each individual property with a rateable value of £18,000 or less

You can apply for Relief using our Application Form. Please also see our Privacy Statement.

Empty property relief

If Non-Domestic properties are unoccupied, a reduction in the amount of Rates due can 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 levels of relief available from 1st April 2016 are:

• Industrial properties will receive a reduction of 100% of the Rates charge for the first 6 months that they are empty and a 10% reduction thereafter
• Properties which are classed as exempt will receive a continual reduction of 100% of the Rates charge. These are properties
  • with a rateable value less than £1,700
  • unoccupied due to death/insolvency
  • prohibited by law from occupation
  • which are under compulsory purchase
  • which are listed buildings, or have a preservation order
• All other properties will receive a reduction of 50% of the Rates charge for the first 3 months that they are empty and a 10% reduction thereafter

You can apply for Empty Property Relief using our Application Form. Please also see our Privacy Statement.

Fresh start relief

Under Fresh Start, businesses occupying certain long-term empty properties may be entitled up to 100% business rates relief for upto twelve months from date of occupancy in those premises.
You may be eligible if:

• You started occupying the property on or after 1st April 2018 and the property had previously been empty and in receipt of Empty Property relief for at least 6 months (or 12 months from 1 April 2014)
• The property has a rateable value under £65,000
• Prior to the 1st April 2018 the property had to be used for either one of the following: a shop, office, restaurant, pub or hotel (regardless of what your intended use is) or, where there was no previous use, you intend to use it as a shop, office, restaurant, pub or hotel.

You can apply for Fresh Start Relief using our Application Form. Please also see our Privacy Statement.

Transitional relief

Certain non-domestic property used wholly or mainly for one or more specified purposes (listed here ) may be entitled to a rates reduction for 2018-19, referred to as "transitional relief".

In such cases, transitional relief limits the rates bill increase following the property revaluation that took effect on 1st April 2017. An application to the council from, or on behalf of, the ratepayer is required. Further information on transitional relief is available here.

Transitional relief could be considered as "State aid" under European Commission rules, which can limit the amount of such aid per recipient. Further information on State aid is available here

An application form for this relief is available below:

You can apply for Transitional Relief using our Transitional Relief Application. Please also see our Privacy Statement.

Day nursery relief

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(c)).

No rates are payable where qualifying conditions are met, on a day in the period beginning with 1st April 2018 and ending with 31st March 2021.

 You can apply for Day Nursery Relief using our Application Form. Please also see our Privacy Statement.

Business Growth Accelerator

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

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

New build premises

If your premises are new builds you won't have to pay business rates until 12 months after the building was completed.

Business rates also don't have to be paid on new builds until they're occupied. New tenants will then qualify for business growth accelerator relief for 12 months.

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/Discretionary relief

Relief is available to non-profit making organisations that do not receive funding to assist with rates costs from Local or Central Government. Copies of the organisation's constitution and latest audited accounts must be submitted with any application.

 Mandatory/Discretionary Relief application form [328kb]

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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.

 Unlicensed Recreational/ Sports Clubs Relief Form [600kb]

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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 2014/2015. If these are not available, accounts for subsequent years can be index-linked to 2014/2015. 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.

 Recreational/ Sports Clubs Relief Form [257kb]

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Community amateur sports club relief

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.

 Community Amateur Sports Club Relief Form [290kb]

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Disabled persons relief

Relief of up to 100% is available where the premises are used for any of the following:

• The provision of residential accommodation for the care or after-care of disabled persons or persons suffering from illness.

(Note: "care" in the above does not include the provision of medical, surgical or dental treatment.)

• The provision of facilities for training, or keeping suitably occupied, disabled persons suffering from illness
• The provision of welfare services for disabled persons
• The provision for disabled persons of facilities for employment or work in terms of Section 15 of the Disabled Persons (Employment) Act 1944
• The provision of sheltered employment by a local authority in terms of Section 3(1) of the Disabled Persons (Employment) Act 1958

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.

 Disabled Persons Relief Form [365kb]

Privacy statement

Renewable energy relief

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 and the amount of relief awarded must not breach State Aid de minimis limits i.e. 200,000 euros, approximately £170,000, over a rolling 3 year period.

Differing levels of Relief are available depending on the specific circumstances of the scheme:

Community Organisations

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:

• At least 15% of the annual profit of the project
  or
• So  much of the annual profit of the project is attributable to 0.5 of a megawatt of the total installed capacity of the project (or more)

Then a reduction of the rates payable will be applied as specified in the table below:

New Properties

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:

• 25% where the lands and heritages are used solely for the generation of renewable heat or power (or both) from water (including waves and tides but excluding production from the pumped storage of water) having a total installed capacity of up to one megawatt
  Or
• If the above does not apply the relevant level of relief listed below

 Renewable Energy Relief Application [299kb]

Privacy statement

Enterprise area relief

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.

The amount of relief awarded must not breach State Aid de minimis limits i.e. 200,000 euros, approximately £170,000, over a rolling 3 year period.

The table below shows the percentages of relief available:

 Enterprise Area Relief Application [538kb]

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New start relief

With effect from 01/04/13, new start relief is available for new properties entered onto the valuation roll between the periods 01/04/13 and 31/03/18 and which are unoccupied.

In order to qualify, the property must be unoccupied at the time of being entered onto the valuation roll and the entry on the valuation roll should not be as a result of a division of an existing entry or conversion of a domestic property, or a property previously exempt from rating.

Relief of up to 100% is available for a period of up to 15 months which can be discontinuous e.g. where a property is occupied for a short period prior to becoming empty again. Where the maximum period of relief has been granted, this may become available again where the property is occupied for a period of 6 weeks or more prior to once more becoming unoccupied. Where the property remains unoccupied after the maximum period of relief has been granted, Empty Property Relief may be applied (see above for relief levels).

New start relief may also be applied for up to 15 months after 31/03/18, provided it is entered onto the valuation roll on or before 31/03/18.

There can be no interaction with any other form of relief, e.g. SBBS etc. and any award of relief must not breach State Aid de minimis limit i.e. no more than 200,000 euros, (approximately £170,000), over a rolling 3 year period.

 New Start Relief Application [245kb]

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Churches, etc.

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.

 Religious Property Exemption Application [264kb]

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