Business rates relief

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

The discounts include:

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

The 1.6% rates relief was available to non-domestic properties from 1 April 2020 to 31 March 2021. This would have been applied automatically to your bill.

100% rates relief will be available to retail, hospitality, leisure and eligible aviation businesses until at least 31 March 2022. From April 2021, you need to fill in an application form with your local council to receive this relief.

You can also apply for the Small Business Bonus Scheme through your local authority by completing a separate application form.

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

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

Hospitality, retail and leisure businesses

To get rates relief, a property has to be occupied. Properties that have closed temporarily due to the government's coronavirus advice will be treated as occupied.

Aviation industry

The following businesses are eligible:

• Scottish airports
• handling service providers at Scottish airports

A handling service is defined as one or more of the following:

• de-icing
• re-fuelling
• moving aircraft
• waste servicing
• allocation of seating
• handling of baggage
• supervision of boarding

Airlines are not eligible for this relief except for Loganair, due to the unique role they play in providing connectivity in the Highlands and Islands.

All businesses

Rates relief is managed by your local authority. Choose your council from the list and get in touch with them for further details about eligibility and to apply: 

• Aberdeen
• Aberdeenshire 
• Angus
• Argyll and Bute
• Clackmannanshire
• Comhairle nan Eilean Siar
• Dumfries and Galloway
• Dundee
• East Ayrshire
• East Dunbartonshire
• East Lothian
• East Renfrewshire
• Edinburgh
• Falkirk
• Fife
• Glasgow
• Highland
• Inverclyde
• Midlothian
• Moray
• North Ayrshire (scroll to bottom of page)
• North Lanarkshire
• Orkney
• Perth and Kinross
• Renfrewshire
• Scottish Borders
• Shetland
• South Ayrshire
• South Lanarkshire
• Stirling
• West Dunbartonshire
• West Lothian

This is a free service.

All businesses in Scotland.

Contact your local authority for additional details about rates relief eligibility and to apply. You can also ask them about payment deferrals.

For support with water bills, contact your water services supplier directly.

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