Business Rates Relief

Support provided by Scottish Government

What does this involve?

The Scottish Government has introduced extra rates relief discounts, to help owners of non-domestic properties, including businesses, deal with the impact of coronavirus.

Extra reliefs will be available to non-domestic properties from 1 April 2020 to 31 March 2021.

The discounts include:

  • 1.6% relief on all non-domestic properties in Scotland
  • 100% rates relief for retail, hospitality and leisure businesses
  • Small Business Bonus Scheme 
  • Payment deferral
  • Support for water bills

Am I eligible?

This relief is managed by your local authority. Choose your council from the list and get in touch with them to see if you are eligible: 

What does this cost?

This is a free service.

Who is this for?

All businesses in Scotland.

How long does this take?

You do not need to apply for the following relief – it will be applied to your bill by your council:

  • 1.6% relief on all non-domestic properties in Scotland
  • 100% rates relief for retail, hospitality and leisure businesses

You need to apply for the Small Business Bonus Scheme through your local authority by completing an application form. You should be able to find this on your council's website.

For payment deferral, you need to contact your local authority.

For water bills support, you should contact your water services supplier directly.

Important information

Rates holiday for 2020/21 tax year for specific sectors:

Retail, hospitality and leisure businesses
Retail, hospitality and leisure businesses will get 100% rates relief.

To get this relief, a property has to be occupied.

Properties that have closed temporarily due to the government’s COVID-19 advice will be treated as occupied.

Airports and airlines

Scottish airports will get 100% rates relief for a year, as will organisations providing handling services for scheduled passenger flights to Scottish airports.

Due to the unique role that Loganair plays in providing connectivity to the Highlands and Islands, they will also get 100% rates relief for a year. No other airline will receive rate relief in Scotland.

Any organisations providing a "handling service" at Scottish airports are eligible. Handling services are defined as doing or more of the following:

  • De-icing
  • Re-fuelling
  • Moving aircraft
  • Waste servicing
  • Allocation of seating
  • Handling of baggage
  • Supervision of boarding

Next steps

Contact your local authority about the Small Business Bonus Scheme and payment deferrals. For support with water bills, contact your water services supplier directly

You can also visit the Scottish Government website for more information.

Support provided by Scottish Government

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