Business Rates - Fresh Start Relief Application


 The Non Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018 expand Fresh Start Relief with effect from 1 April 2018 to include all types of non-domestic properties. 

The qualifying period that properties must be empty reduces from 12 months to 6 months and the level of relief available increases from 50% - 100%.  Relief will continue to be restricted to properties that have a rateable value of £65,000 or less.

Please be aware that for the period Fresh Start Relief is awarded, no other relief can apply.


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