Business Rates - Fresh Start Relief Application

In accordance with the Non Domestic Rating (Unoccupied Property)(Scotland) Amendment Regulations 2014, rates relief of 50%, for a period of 12 months, may be applied if all of the following circumstances are met for the property:

  • The property has previously been in receipt of empty property relief for a continuous period of at least 12 months.
  • The property has a rateable value of under £65,000.
  • When last occupied, the property was used as a shop, office, hotel, public house or restaurant OR the property is intended for such usages.

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

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