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New and Improved Property Relief

From 1 April 2018 there may be an entitlement to rates relief for ratepayers of new build properties and to those expanding or making improvements to an existing property. The legislation which enables this relief is The Non Domestic Rates (New and Improved Properties) (Scotland) Regulations 2018.

New Properties - If your property is a new build, 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.

Improved or Expanded Properties - any existing property which is improved or expanded on or after 1 April 2018, and this work results in an increase in the rateable value, may be entitled to relief. The amended entry cannot be the result of the combination or division of an existing Valuation Roll entry.  This relief is available each time that a property is improved and the rateable value increased.

Relief Award

New Properties - any new property which qualifies for an award of relief will receive 100% relief for a period of twelve months from its insertion in the Valuation Roll. There is also provision for an award of 100% relief for a period of twelve months from the date on which the property was occupied.

Improved Properties - any improved property which qualifies for an award of relief will have the rates payable continue to be calculated using the property's rateable value prior to the improvement work. Rates will remain payable. This relief will be awarded for a maximum period of twelve months from the increase in the rateable value.

Property Relief Application