Business Rates Relief

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

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: 

• Aberdeen
• Aberdeenshire 
• Angus
• Argyll and Bute
• Clackmannanshire
• Dumfries and Galloway  Scroll down to "Business Rates and Associated Grants"
• Dundee
• East Ayrshire
• East Dunbartonshire
• East Lothian - scroll down to "Business Support"
• East Renfrewshire - scroll down and click on "Business Support"
• Edinburgh
• Falkirk
• Fife
• Glasgow
• Highland
• Inverclyde
• Midlothian
• Moray
• Na h-Eileanan Siar
• North Ayrshire
• North Lanarkshire
• Orkney
• Perth and Kinross
• Renfrewshire
• Scottish Borders
• Shetland - scroll down to the "Businesses" section to download the form
• South Ayrshire
• South Lanarkshire
• Stirling
• West Dunbartonshire
• West Lothian

This is a free service.

All businesses in Scotland.

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

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.