Non-domestic rates - money off your bill

This relief type is subject to Subsidy control rules under Subsidy Control Act 2022. Information is available on our Rates relief and subsidy control page.

Rural relief

You can get 100% relief if your property is in a designated rural area with a population under 3,000 and is:

• a small food shop, general store, or post office (rateable value under £8,500)
• a small hotel, pub, or petrol station (rateable value up to £12,750)
• another business that benefits the community (rateable value up to £17,000)

Some other rural businesses may qualify for up to 50% relief, depending on property use and rateable value.

Day nursery relief

Premises used as a day nursery can receive 100% relief. 

Place of worship exemption

You can get an exemption if the property is used as a place of worship or a hall linked to a place of worship.

Disabled relief

Up to 100% relief is available where the property is used only to provide care, training, or support to disabled people.

Fresh start relief

You can get 100% relief for up to 12 months when a property becomes occupied after being empty for at least 6 months.

You must apply within 12 months of occupation.

Rateable value must be:

• £100,000 or less from 1 April 2023
• £95,000 or less before 1 April 2023

If the property’s rateable value is higher than the amounts shown above, you will not qualify for this relief and should not apply.

Business growth accelerator relief

You can get this relief if:

• your premises is a newly built property
• your rateable value increased due to expansion or improvements

Newly built properties

Occupiers can receive 100% relief for the first 12 months of occupation.

From 1 April 2021, unoccupied new builds may get 100% relief for up to 3 years.

Expanded or improved properties

If you expand or improve your property, you may receive relief for up to 12 months, keeping your bill at the level before the work was carried out.

Reverse vending machine relief

You can get 100% relief for the site of a Reverse Vending Machine. RVM sites will not increase the rateable value of your property for Small Business Bonus Scheme purposes.

To apply, please contact the Non‑Domestic Rates team.

Short term (partly occupied) relief

This may apply if a property is only partly occupied.

To qualify:

• the property must be industrial (for example, a workshop or factory)
• the unoccupied part must be at least 5% of the total rateable value
• relief can be awarded once only, for 1 to 3 months

Relief is calculated using the rateable value of the unoccupied part, as confirmed by the Lanarkshire Valuation Joint Board. Photographic evidence is required.

Submit evidence

If we have asked you for evidence to support your relief application, you can upload it using our online form.

If you need help, see our guidance on uploading files to online forms.