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.

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

The rates relief is available to non-domestic properties from 1 April 2020 to 31 March 2021. Retail, hospitality, leisure and aviation businesses will have their relief extended for at least an additional three months.

You do not need to apply for the following relief – it will be applied to your bill automatically 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.

What does this cost?

This is a free service.

Who is this for?

All businesses in Scotland.

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. This will be extended for at least three months beyond the original end date of 31 March 2021.

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 also get 100% rates relief, as will organisations providing handling services for scheduled passenger flights to Scottish airports. This relief will be extended for at least three months beyond the original end date of 31 March 2021.

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 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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