From 1 April 2018, business rates relief (also known as Business Growth Accelerator Relief) may be available to ratepayers of new build property and to those expanding or making improvements to an existing property.
New build properties
Under the criteria for this relief, if you are the ratepayer of premises that are newly built and first entered onto the Valuation Roll from 1 April 2018 onwards, you will pay no rates until the premises are occupied.
Once occupied, the ratepayer will continue to receive full 100% rates relief for a further 12 months.
Expanded or improved premises
Where premises are expanded or improved and the rateable value increases as a result of this, you will not pay this increase for 12 months.
The rates for this period will be based on the rateable value prior to any such improvements being made.
apply for New and Improved Property Relief
Please note: In accordance with Scottish Government guidance all recipients of Rates Relief will have their details published quarterly. This information is available on the council's Open Data site.