Non-domestic rates - money off your bill
Subsidy Rules under the EU-UK Trade and Cooperation Agreement (TCA)
Certain reliefs will be subject to the subsidy rules under this agreement -
- Rural relief
- Transitional relief
- Day nursery relief
- District heating relief
- Renewable energy relief
Please ensure you have considered the information below when making your application for any of the reliefs mentioned above.
This relief is capped at a maximum of 325,000 Special Drawing Rights (which is approximately £300,000) that can be awarded over a three year period. This amount is set out in the EU-UK Trade and Cooperation Agreement (TCA).
If the business has received support from any public sector body in the current and previous two financial years that is close to or exceeds £300,000 in total then you must declare this on the Subsidy and Aid Information Form included with your application form.
To ensure that the Council complies with the subsidy regime we may have to cap the amount of relief we award, or we may be unable to award any relief to you this financial year. The information you provide on the Subsidy and Aid Information Form will allow us to assess how much relief we can award you, if any.
Some non-domestic rates reliefs and grants will count towards your 325,000 Special Drawing Rights and with the exception of any Retail, Hospitality, Leisure and Aviation relief that has been awarded these should be declared on the form.
Further information on this is available on the Scottish Government website.
You can get 100% relief if your property is in a designated rural area with a population below 3,000 and it is
- a small food shop, general store or post office with a rateable value below £8,500
- a small hotel, public house or petrol filling station with a rateable value of up to £12,750
- any other business providing a benefit to the community with a rateable value of up to £17,000
Certain other rural businesses can also get up to 50% relief depending on their use and rateable value.
Relief is available to ratepayers whose business is in the hospitality sector and there has been an increase of more than 12.5% plus inflation in their rates bill compared to the previous financial year. You must apply for this relief annually before 31 March as it cannot be backdated to a previous financial year.
Day nursery relief
We can give 100% relief to premises that are occupied as a day nursery. This relief will be available until at least 30 June 2023.
District heating relief
You can get 50% relief where the property is used wholly or mainly for the purposes of a district heating network, distributing thermal energy in the form of steam, hot water or chilled liquids from a central source of production through a network to multiple buildings or sites. This relief will be available to 31 March 2032.
District heating relief (renewable generation)
For district heating networks first entered in the valuation roll from 1 April 2021, 90% relief is available where they are powered by renewables. This relief will be available until 31 March 2024.
Renewable energy generation relief
You may be able to get up to 100% relief if your scheme has arrangements in place that entitle one or more community organisations to
- at least 15% of the annual profit, or
- so much of the annual profit as is attributable to at least 0.5 megawatt of the total installed capacity of the project
To be eligible your scheme has to produce heat or power from any of the following sources
- fuel cells
- water (including waves and tides, but excluding production from the pumped storage of water)
- solar power
- geothermal sources
The generation activity should take place at the eligible property itself.
How much relief you can get depends on the rateable value, as follows
- rateable value up to £145,000 can get 100% relief
- rateable value between £145,001 to £430,000 can get 50% relief
- rateable value between £430,001 to £860,000 can get 25% relief
- rateable value between £860,001 to £4 million can get 10% relief
- rateable value of more than £4 million can get 2.5% relief
If you have more than one business property, the rateable values are combined.
You can get 60% relief if
- your scheme produces heat or power from water (including waves and tides, but excluding production from the pumped storage of water), and
- has a rateable value of no more than £5 million
Place of worship exemption
Exemption is awarded where the property is used as a place of worship, or a hall in association with a place of worship.
Up to 100% relief is given 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 where a property is occupied after empty property relief being awarded for the preceding 6 months. You must apply for this relief within 12 months of the property being occupied. The rateable value must be £95,000 or less or £65,000 or less prior to 1 April 2021.
Business growth accelerator relief
You can get this relief if
- your premises is a new build property
- you have to expand or make improvements to your property
New Build Premises
Occupiers of newly built properties can receive 100% relief for the first 12 months that they occupy the property.
From 1 April 2021, new builds that are unoccupied may be able to claim 100% relief for up to 3 years.
Expanded or improved properties
If you have expanded or made improvements to your property you can receive relief for up to 12 months that will keep your non-domestic rates bill at the level it was prior to the expansion or improvements.
Reverse vending machine relief
You can get 100% relief on your non-domestic rates for the site of a Reverse Vending Machine (RVM).
The site of RVMs will not add to the rateable value of a property if applying for the Small Business Bonus Scheme
Part occupied relief
We can award relief to properties that are only partly occupied, subject to the following
- the property must be an industrial property such as a workshop or factory
- the unoccupied part must be at least 5% of the total rateable value of the property
- relief is awarded once only for a period of between 1 and 3 months.
This relief is calculated on the rateable value of the unoccupied part of the property which will be determined by the Lanarkshire Valuation Joint Board. Photographic evidence will be required as part of the application process.
How to apply
If you would like an application form for any of these reliefs, please contact the non-domestic rates team using the contact details shown.
If you have been asked to provide evidence in support of an application for rates relief, you can use our online form to provide this.