Rates relief

Retail, hospitality and leisure businesses

Retail, hospitality and leisure businesses can get 50% rates relief for the first three months of 2022-23, capped at £27,500 per ratepayer. To get this relief, a property has to be occupied. Properties that have closed temporarily due to the government's coronavirus advice will be treated as occupied.

Please note - the scheme for 2020-21, 2021-22 and  2022-23, closed on 31 March 2025. We will not consider applications received after this date.

The Scottish Government has introduced a new rates relief scheme for hospitality businesses, effective from 1 April 2025 to 31 March 2026. This initiative allows ratepayers in the hospitality sector to claim a 40% relief on properties with rateable values up to and including £51,000. The relief is capped at £110,000, and applicants must declare this relief on the application form.

Who is eligible?

Eligibility is based on the property being wholly or mainly used for purposes set out in the Schedule of the regulations - Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025. To qualify for this relief, the hospitality premises must have a rateable value of £51,000 or less and fall into one of the following property classes:

• bed and breakfast accommodation
• camping site
• caravan
• caravan site
• chalet, holiday hut or both
• guest house, hotel or hostel
• public house or nightclub
• restaurant
• self-catering holiday accommodation
• timeshare accommodation
• small music venue (maximum capacity of 1,500 persons)

We will interpret the meaning of the uses in the Schedule for this type of relief where these are not specifically legally defined.

This relief is likely to be considered a subsidy under the Act and is listed in the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023.

An application form is required to be completed to assess the entitlement for this relief.

Small Business Bonus Relief is a relief that allows ratepayers who have properties in active use and a lower rateable value to claim rates relief. The amount of small business bonus relief will depend on the rateable Value of the property/properties which a ratepayer is responsible for.

This scheme has been amended from 1st April 2023 and new rules apply which are dependent on the rateable value of the property and the cumulative rateable value of all properties which a ratepayer is liable for. A Small Business Bonus - Transitional Relief Scheme is available for ratepayers adversely affected by changes to the SBBS from the 1 April 2023 (see Small Business Bonus - Transitional Relief Scheme for further information).

Relief is not awarded automatically and an application for relief must be made by the ratepayer, or a person authorised to act on behalf of the ratepayer

Who is eligible?

You may be eligible where a ratepayer is only liable to pay rates for a single property, the level of relief will be as follows:

The cumulative rules including the threshold of £35,000 will remain. Where a ratepayer has a liability for more than one property, the level of relief given will be as follows:

Please also be aware that from 1st April 2023, the Small Business Bonus Relief is no longer available to properties which are listed as car parks, car spaces, advertisements, betting shops. Payday lenders also continue to be restricted from relief.

Remember - if you are granted relief and the circumstances that led to that relief change, you must tell us.

Small Business Bonus Scheme application

Small Business Bonus Scheme application

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The small business bonus transitional relief scheme is available for ratepayers adversely affected by changes to the small business bonus scheme which will apply to those who either no longer have any entitlement or who have a reduced entitlement to relief.

This scheme is to ensure that properties that lose SBBS relief eligibility do so in a phased manner, the maximum increase in the rates liability relative to 31 March 2023 will be capped at £600 in 2023-24, rising to £1,200 in 2024-25 and £1,800 in 2025-26.

To be eligible the property has to have been occupied and in receipt of SBBS at 31 March 2023.

Relief is not awarded automatically and an application for relief must be made by the ratepayer, or a person authorised to act on behalf of the ratepayer.

Remember - if you are granted relief and the circumstances that led to that relief change, you must tell us. 

From 1 April 2023, the administration of Non-Domestic Rates empty property relief was devolved by the Scottish Government to North Lanarkshire Council.

If non-domestic properties are unoccupied, a reduction in the amount of rates payable may be given. The level of relief given will vary depending on rates circumstances of the property and the length of time it has been unoccupied.

Relief is not awarded automatically and an application for relief must be made by the ratepayer, or a person authorised to act on behalf of the ratepayer.

You may be eligible for the Empty Property Relief if you meet the following criteria conditions:

• There should be no physical occupation by any person, for any purpose.
• All moveable stock has been removed from the property.
• There should be no furniture, equipment tools or moveable equipment/machinery left in the property.

Please note - the amount of relief awarded is based on the property and not the ratepayer. Therefore, if you are a new occupier claiming for empty property relief, and the previous occupier has also claimed for empty relief, this may affect the amount of relief you will be awarded. Following an award of the empty exemption where a claim is accepted for a period immediately before your claim period, then you may lose all or some of your exemption.

Rates Relief

Relief awarded will be assessed under the following criteria:

• Unoccupied industrial property is eligible for 100% relief for the first six months since becoming unoccupied and thereafter 10% indefinitely.
• Retail (non-industrial) unoccupied properties are eligible for 50% relief for the first three months since becoming unoccupied and thereafter 10% indefinitely. A change of ratepayer does not affect the qualifying period. 

Empty property exemptions

If a property is unoccupied and already receiving empty property relief, you may qualify for an exemption from the unoccupied charge.

For the categories listed below, 100% rate relief may be awarded for the full empty period.

• Properties with rateable values of less than £1,700.
• Properties unoccupied due to death.
• Properties unoccupied due to insolvency.
• Properties that are prohibited by law from occupation.
• Properties that are under a compulsory purchase order.
• Properties that have a preservation order, listed buildings and ancient monuments.
• Properties unoccupied due to administration.

Evidence to support Empty Relief

The documentary evidence should be in the form of:

• Zero or minimal fuel bills. The fuel consumption must be a detailed actual reading and not a customer-estimated reading.  Where the consumption is not zero, earlier or later bills must be supplied for comparison. The fuel bills must cover over 50% of the empty period. 
• Dated receipts or invoices for work carried out in the refurbishment of the property. These must show the date of the work for the subject address.    
• Copy of a “to-let” advert showing the date of the publication and the subject address of the property.
• Any other evidence which independently verifies that the property is/was unoccupied during the period of the claim, subject to acceptance by us.

Please note - photographs may be supplied as additional evidence with at least one of the above-listed criteria. These must show both the inside and outside of the property and must demonstrate the date taken. Most digital cameras will automatically stamp the date on the photograph, otherwise a daily newspaper must be visible in the photograph with its date also visible. 

The documentary evidence should cover the full period of your claim and confirm that the property was unoccupied and unfurnished.

Remember - if you are granted relief and the circumstances that led to that relief change, you must tell us. 

Non-Domestic Rates - Empty Property Relief Application Form

Non-Domestic Rates - Empty Property Relief Application Form

Accessibility

This file may not be suitable for users of assistive technology. Please contact us to request an accessible format. 

Fresh Start Relief applies to newly occupied business properties that were previously unoccupied and in receipt of the empty property relief for a continuous 6 months period. 100% relief may be applied for the first 12 months that the property was occupied.

Relief is not awarded automatically and an application for relief must be made by the ratepayer, or a person authorised to act on behalf of the ratepayer.

You may be eligible if:

• You started occupying the property on or after 1st April 2018 and the property had previously been empty and in receipt of Empty Property relief for at least six months
• The property is actively occupied and is being used for the purposes intended per the entry listed in the valuation roll and no more than 12 months have elapsed since the lands and heritages became occupied.  
• The property has a rateable value up to £100,00 (£95,000 prior to 1 April 2023)
• The ratepayer is not using for payday lending.

What evidence do I need to submit?

• a copy of your signed lease confirming the date you have taken over.
• a copy of the utility bills showing your name as the payer and the first date charge.

We kindly request you to submit the necessary supporting evidence for your application. Please be informed that failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. We appreciate your prompt attention to this matter. 

Remember - if you are granted relief and the circumstances that led to that relief change, you must tell us.

Enterprise area relief provides rates relief to businesses setting up or relocating to an enterprise area site. To qualify, businesses must engage in specific sectors within fixed geographic boundaries

Relief is not awarded automatically and an application for relief must be made by the ratepayer, or a person authorised to act on behalf of the ratepayer.

You may be eligible for relief if you meet the following conditions:

Enterprise Area relief is available for properties in the North Lanarkshire Council enterprise area (Biocity Lanarkshire Enterprise Park Chapelhall), which are occupied for the purpose of carrying out certain activities. Relief was due to expire on 31 of March 2024. It will now be phased out over the period 2024/25 and 2025/26 with revised amounts of relief being awarded.

Discount applied

How much relief you can get depends on the rateable value.

Remember - if you are granted relief and the circumstances that led to that relief change, you must tell us.

Relief may be granted where the premises are used wholly or mainly a day nursery.

This relief was introduced by The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018.

100% relief can be awarded where the property is used wholly or mainly as a nursery school as defined in Section 135 of the Education (Scotland) Act 1980 and which also provides day care of children as defined in paragraph 13 of schedule 12 of the Public Services Reform (Scotland) Act 2010.

This relief is available for properties in all sectors; private, public and charitable.

You may be eligible for relief if you meet the criteria

Day care of children is as defined by the Public Services Reform (Scotland) Act 2010 meaning the provision of a service of any form of care in the form of an educational activity, supervised by a responsible person on premises, other than domestic premises, during the day.

Applicants should note that the rates relief for which they are applying is being treated, under the Subsidy Control Act 2022, as Minimal Financial Assistance (MFA). This allows recipients to receive up to £315,000 in overall support over three financial years. 

Relief is not awarded automatically and an application for relief must be made by the ratepayer, or a person authorised to act on behalf of the ratepayer.

Where relief is given, the minimal financial assistance offered is the amount shown on your bill. A written record must be kept for at least three years beginning with the date on which the relief was given. This will enable you to respond to future requests on how much minimal financial assistance you have received and whether you have reached the cumulative threshold.

Any Minimal Financial Assistance received, or payments under predecessor schemes such as EU State Aid must be declared when submitting your application.

What evidence do in need to submit?

In relation to your care inspector report please supply the following.

• Service provider number
• Care service number

We kindly request you to submit the necessary supporting evidence for your application. Please be informed that failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. We appreciate your prompt attention to this matter. 

Remember, if you are granted relief and the circumstances that led to that relief change, you must tell us.

Who can apply?

You might be able to get business growth accelerator relief if:

• Your premises is a new build property.
• You must expand or make improvements to your property.

Relief is valid for new builds entered onto valuation roll from 1 April 2018 onwards or expansion/improvements resulting in a rateable Value increase from 1 April 2018 onwards. From 1 April 2021, relief may also be available where there has been an increase in rateable value following a property improvement and a change of use.

To qualify for a relief

New build properties

Under the criteria for this relief, if you are the ratepayer of premises that are newly built and first 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.

Expanded or improved premises

Where premises are expanded or improved and the rateable value increases because of this, you will not pay this increase for 12 months. The rates for this period will be based on the rateable value prior to any such improvements being made.

Amount of discount you may be eligible for

New build premises

Relief for new-build properties is restricted depending on when the property was entered onto the valuation roll:

• If the property was entered onto the Roll more than 12 months ago up relief can be applied until 31/03/2025 or 12 months from the occupation date whichever is sooner.
• If the property was entered into the roll within the last 12 months, relief can be applied for up to 4 years from the effective entry date while it remains unoccupied or 12 months from the date occupied whichever is sooner.

Expanding or making improvements to your premises

If you have expanded or made improvements to your property the business rates you're charged won't change for 12 months. They will continue to be based on your old rateable value for this period of time.

Remember - if you are granted relief and the circumstances that led to that relief change, you must tell us. 

Charity means a body entered in the Scottish charity register and as such mandatory relief can only be granted to bodies formally registered with the Office of the Scottish Charity Regulator

The definition of charitable purposes is:

• relief of poverty
• advancement of religion
• other purpose beneficial to the community

Mandatory 80% Relief is available for properties occupied by charities, which are used wholly or mainly for charitable purposes.

Discretionary 20% Relief is available to organisations not conducted for profit and whose main objectives are charitable, philanthropic, religious or concerned with education, social welfare, science, literature or the fine arts. Relief is also available to clubs, societies or other organisations not established or conducted for profit occupying properties that are wholly or mainly used for recreation.

You may be eligible for a discount if you meet the criteria

80% mandatory relief of the rates payable may be awarded to charitable organisations where they meet both of the following criteria:

• property must be occupied by a charity or a trustee of a charity
• property must be used wholly or mainly for charitable purposes

Charity shops can also receive mandatory relief if both of the following criteria are met

• wholly or mainly used for the sale of goods donated to the charity
• proceeds of the sale of goods are used for the purposes of the charity

A further discretionary relief of 20% may also be available to charitable organisations. The council may award discretionary relief to any club, society or organisation, not established or conducted for profit and who occupy premises wholly or mainly for recreational purposes.

What evidence do I need to submit?

• a copy of constitution
• a copy of your latest audited accounts.

We kindly request you to submit the necessary supporting evidence for your application. Please be informed that failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. We appreciate your prompt attention to this matter. 

Remember if you are granted relief and the circumstances that led to that relief change, you must tell us.

Properties occupied by organisations constituted as private members clubs and licensed to sell alcohol may be eligible for licensed sports club relief.

Relief is not awarded automatically and an application for relief must be made by the ratepayer, or a person authorised to act on behalf of the ratepayer.

You may be eligible if you meet the criteria:

• A reduction on the rates charge which will be assessed upon submission of your application. The percentage of relief will be a calculation which will take into account the turnover the organisation generated in its trading activities relating to bar, food, tobacco, gaming machines and subscriptions.

What evidence do I need to submit?

• copy of the club/organisation’s constitution
• a copy of your most recent audited accounts which should include a breakdown of: 

1. Turnover from bar sales.
2. Subscription fees.
3. Turnover from catering (including any turnover from franchise holders).
4. Turnover from tobacco turnover (including vending machines).
5. Turnover from all gaming machines.

(Accounts should be dated no earlier than April of the preceding year).

We kindly request you to submit the necessary supporting evidence for your application. Please be informed that failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. We appreciate your prompt attention to this matter. 

Remember - if you are granted relief and the circumstances that led to that relief change, you must tell us.

Properties occupied by recreational/sports clubs not licensed to sell alcohol may be eligible to apply for sports club relief – unlicensed.

Relief is not awarded automatically and an application for relief must be made by the ratepayer, or a person authorised to act on behalf of the ratepayer.

You may be eligible for:

Up to 100% discretionary relief may be applied to recreational/sports clubs not licensed to sell alcohol (must be a recognised sporting activity).

What evidence do I need to submit?

• copy of your constitution, and
• latest audited accounts. (should be dated no earlier than April of the preceding year)

This evidence will be examined to establish that the applicant is a bonafide sports or recreational club, and that no income from the sale of, for example, alcohol and tobacco, appears in the accounts.

We kindly request you to submit the necessary supporting evidence for your application. Please be informed that failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. We appreciate your prompt attention to this matter. 

Remember - if you are granted relief and the circumstances that led to that relief change, you must tell us.

Properties occupied by a Community Amateur Sports Club (CASC) registered with HMRC are eligible for 80% mandatory relief (licensed and unlicensed). Additional discretionary relief of up to 20% may also be considered.

Relief is not awarded automatically and an application for relief must be made by the ratepayer, or a person authorised to act on behalf of the ratepayer.

You may be eligible if:

The organisation can confirm it is registered with HMRC as a Community Amateur Sports Club.

What evidence do I need to submit?

• copy of the organisation’s constitution
• copy of the organisation’s latest audited accounts.(should be dated no earlier than April of the preceding year)

We kindly request you to submit the necessary supporting evidence for your application. Please be informed that failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. We appreciate your prompt attention to this matter.

Remember If you are granted relief and the circumstances that led to that relief change, you must tell us. 

Subsidy control rules under Subsidy Control Act 2022

The following reliefs will be subject to the subsidy rules under the above regulations:

• Rural Relief
• Transitional Relief for properties in parks
• Transitional Relief for small businesses
• Day Nursery Relief
• District Heating Relief
• Renewable Energy Relief
• Retail, Hospitality and Leisure Relief (2022/23 only)

These reliefs may be offered as a Minimum Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. MFA is capped at a maximum of £315,000 over a three-year period, cumulated over the current and previous two financial years.  

To ensure that we comply with the subsidy regime, we may be required to cap relief at the MFA maximum limit.

This may depend on:

• the level of other public sector assistance received by your entity
• whether or not you have an interest in any business with other properties, is in receipt, or eligible, for one of the existing rate relief schemes

You must consider whether you have already received support from any public sector body in the current financial year and the two financial years immediately preceding this.  We will determine this from the completed subsidy information declaration form that is part of your application.

A written record must be kept for at least three years beginning with the date on which the MFA was given. This will enable you to respond to future requests from public authorities on how much MFA you have received and whether you have reached the cumulative threshold.

Further information on this is available on the Scottish Government website.

Relief of up to 100% is available to establishments where nursing care is provided within the terms of the Rating (Disabled Persons) Act 1978.

The Disabled Persons Act 1978 is a UK-wide legislation that aimed to improve the welfare and rights of disabled individuals.

You may be eligible discount if you meet the criteria:

To qualify the premises must be wholly or mainly used for one of the following purposes:

• The provision of residential accommodation for the care or after-care of disabled persons or persons suffering from illness.

(Note: "care" in the above does not include the provision of medical, surgical or dental treatment.)

• The provision of facilities for training, or keeping suitably occupied, disabled persons suffering from illness
• The provision of welfare services for disabled persons
• The provision for disabled persons of facilities for employment or work in terms of Section 15 of the Disabled Persons (Employment) Act 1944
• The provision of sheltered employment by a local authority in terms of Section 3(1) of the Disabled Persons (Employment) Act 1958

If the whole property is not used for these purposes, we may not give you the full relief.

What evidence do I need to submit?

• A plan or diagram of the layout of each floor of the premises indicating against each room/section of the plan and the use of which it is put (please note, handwritten plans will not be accepted).

We kindly request you to submit the necessary supporting evidence for your application. Please be informed that failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. We appreciate your prompt attention to this matter. 

Remember - if you are granted relief and the circumstances that led to that relief change, you must tell us.

The Renewable Energy Generation Relief Scheme provides non-domestic rates relief to be awarded to renewable energy producers who are solely concerned with the production of heat or power or both.

Relief is not awarded automatically and an application for relief must be made by the ratepayer, or a person authorised to act on behalf of the ratepayer.

You may be eligible

For rates relief to be awarded where a property is used solely for the generation of heat or power or both from the following sources:

• Biomass
• Biofuels
• Fuel cells
• Photovoltaics
• Water (including waves and tides, but excluding production from the pumped storage of water);
• Wind
• Solar power
• Geothermal sources

Heat or power produced by Combined Heat and Power (CHP) systems is not classed as renewable, unless that system uses only sources of energy described in the points above and has an electrical capacity of 50 kilowatts or less.

For those producing renewable heat or power from any of the sources noted above, a reduction may be made as specified in the table below only if your scheme has arrangements in place that entitle community organisations to:

at least 15% of the annual profit

so much of the annual profit as is attributable to 0.5 megawatt (or more) of the total installed capacity of the project

Please note that the generation activity must take place at the eligible property itself; where the property is used to create fuel sources to be used elsewhere it is not eligible for this relief.

Relief available based on rateable value

Hydro schemes

In addition to the above-noted arrangements, from 1 April 2018, a reduction of 60% is available to those producing renewable heat or power from water, provided the rateable value of the scheme is less than £5,000,000.

This does not require the scheme to meet the qualifying criteria relating to community involvement or total installed capacity limits.

What evidence do I need to submit?

• a copy of constitution
• a copy of your latest audited accounts

We kindly request you to submit the necessary supporting evidence for your application. Please be informed that failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. We appreciate your prompt attention to this matter. 

Remember, if you are granted relief and the circumstances that led to that relief change, you must tell us. 

We recognise that major incidents can have a significant impact on businesses and their ability to pay rates. In these circumstances, hardship rate relief may be available to affected businesses. Hardship relief can only be awarded in exceptional circumstances.

Please note - we do not have a general policy in relation to hardship relief and, each individual case is assessed on its own merits.

To be eligible for Hardship Relief

Before any hardship relief can be awarded the council would firstly consider if, exceptional circumstances exist and secondly if, as a direct result of these circumstances, your business would suffer and this would have an effect on the local community, if rates were not remitted.

Generally the following circumstances will not be considered as exceptional for the purposes of hardship relief:

• a general market downturn
• external market conditions
• energy costs
• insurance costs
• increased interest rate
• transportation costs
• increased competition

Remember - if you are granted relief and the circumstances that led to that relief change, you must tell us.

Rural relief is available to various properties within certain rural settlement areas, which are the only such property within the settlement and meet the below criteria.

Relief is not awarded automatically and an application for relief must be made by the ratepayer, or a person authorised to act on behalf of the ratepayer.

You may be eligible for 100% mandatory rates relief if:

• The property is in a designated rural area with a population below 3,000 within North Lanarkshire.

In the case of a petrol filling station, relief can be applied where the current rateable value is £12,750 or less, and the ratepayer in relation to that subject is not the ratepayer in relation to any other petrol filling station in Scotland.

In the case of a public house, relief can be applied where the current rateable value is £12,750 or less, and where ratepayer is not the ratepayer in relation to any other public house in Scotland and where there is no other hotel or public house in the settlement concerned.

In the case of a hotel, relief can be applied where the current rateable value is £12,750 or less, and the ratepayer is not the ratepayer in relation to any other Hotel in Scotland and where this no other public house or hotel in the settlement concerned.

In the case of a general store, food store or post office, relief can be applied where the current rateable value is £8,500 or less. 

Remember - if you are granted relief and the circumstances that led to that relief change, you must tell us. 

The non-domestic rates (District Heating Relief) (Scotland) Regulations 2017 provide a new rates relief of 50% from 1 April 2017 to premises used wholly or mainly for the purposes of a district heating network.

You may be eligible discount if you meet the criteria:

• Properties used wholly or mainly for the purposes of a district heating network may receive 50% relief.

This relief is available until 31 March 2032.

Remember - if you are granted relief and the circumstances that led to that relief change, you must tell us.

Fibre infrastructure relief, is a relief that may be awarded to your rates account, if your business provides new fibre infrastructure for telecommunications

Relief is not awarded automatically and an application for relief must be made by the ratepayer, or a person authorised to act on behalf of the ratepayer.

You may be eligible for 100% relief if:

• Your business provides new fibre infrastructure for telecommunications.
• The infrastructure needs to have been installed by 1 April 2019 and this relief is available until 31 March 2034.

Remember - if you are granted relief and the circumstances that led to that relief change, you must tell us. 

Due to the non-domestic rates revaluation effect from 1 April 2023, a revaluation transitional relief scheme has been introduced to limit the increase in rates changed.

This charge will cap any rise based on the rateable value of the property.

In relation to charges (cash terms) the transitional relief cap is set dependent on rateable value, for example small, medium, large properties, rising in subsequent rating years.

You do not need to apply for this relief - it will be applied to the account automatically.