Non Domestic Rates Transitional Relief Regulations

The Non Domestic Rates (Transitional Relief) Amendment (Scotland) Regulations 2018

The Non Domestic Rates (Transitional Relief) Amendment (Scotland) Regulations 2018 were laid in Scottish Parliament on 23 February 2018 and will come into force with effect from 1 April 2018.  These regulations amend the Non Domestic Rates (Transitional Relief) (Scotland) Regulations 2017.

The regulations extend transitional relief arrangements into 2018-19 and provide additional relief of 12.5% in real terms for the following specific classifications of property: Bed & Breakfast accommodation, Camping Site, Caravan, Caravan Site, Chalet & Holiday Hut, Guest House, Hotels & Hostels, Public House, Restaurants, Self-Catering Holiday accommodation.   From 1 April 2018 relief will also be restricted to properties that have a rateable value less than £1.5M.

The scheme is application based and awards of relief are subject to European Commission State aid rules.

We are currently awaiting an upgrade of software to enable us to apply the changes and regrettably this will not be in place prior to the issue of annual rates bills in April.  We are in the process of communicating this information with ratepayers who currently receive this form of relief and will also provide guidance for those who may experience difficulties with payment terms in the meantime.

Ratepayers should contact the rates team at rates.team@fife.gov.uk in the event they have any enquiries or indeed if they require support during this implementation stage.  Any new applications for relief can be made at www.fifedirect.org.uk/tr

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