Non-domestic rates - money off your bill
Subsidy control rules under Subsidy Control Act 2022
The following reliefs will be subject to the subsidy rules under the above regulations -
- Rural relief
- Transitional relief for properties in parks
- Transitional relief for small businesses
- Day nursery relief
- District heating relief
- Renewable energy relief
- Retail, hospitality and leisure relief (2022/23 only)
These reliefs may be offered as a Minimum Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. MFA is capped at a maximum of £315,000 over a three-period – cumulated over the current and previous two financial years.
To ensure that we comply with the subsidy regime, we may be required to cap relief at the MFA maximum limit. This may depend on:
- the level of other public sector assistance received by your entity
- whether or not you have an interest in any business with other properties, is in receipt, or eligible, for one of the existing rate relief schemes
You must consider whether you have already received support from any public sector body in the current financial year and the two financial years immediately preceding this. We will determine this from the completed Subsidy Information Declaration Form that is part of your application.
A written record must be kept for at least three years beginning with the date on which the MFA was given. This will enable you to respond to future requests from public authorities on how much MFA you have received and whether you have reached the cumulative threshold.
Further information on this is available on the Scottish Government website.
For information on the relief type and how to apply or renew, please access using the buttons below.
We aim to process your application within 10 working days. Due to current volumes of customer contact and correspondence, there may be a delay to this timescale.
We are working hard to reduce our response times and will process your application as soon as possible.
From 1 April 2023, subjects that are located in parks will appear in the valuation roll for the first time. A transitional relief scheme is available that will reduce the 2023/2024 rates bill by 67%.
Transitional relief for properties with a reduced level of small business bonus relief or rural relief
All Scottish non-domestic properties have been revalued with effect from 1 April 2023. Some properties will no longer be eligible for or may have a reduced level of small business bonus relief or rural relief, due to the increase in their rateable value.
A small business transitional relief scheme has been introduced to limit the rates bills for these properties 2023/2024 to £600.