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 prior to occupation is 6 months and the level of relief available is 100%. Relief is 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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