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
- Retail, hospitality and leisure relief (2022/23 only)
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.
For information on the relief type and how to apply or renew, please access using the buttons below.
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.
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.
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.
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.
You can get this relief if
- your premises is a new build property
- your rateable value has increased because you have expanded or made 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.
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
To apply for this relief, please contact the non-domestic rates team using the contact details shown.
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.
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.