To help owners of non-domestic properties, including businesses, deal with the impact of COVID-19, the Scottish Government has made changes to non-domestic rates (business rates) for 2020-21.
The Scottish Government has introduced extra rates reliefs (discounts) and a one-off grant for some businesses, further details below.
These reliefs will be available to non-domestic properties from 1 April 2020 to 31 March 2021.
**Please note, the non-domestic rates reliefs and grant funding measures announced by the Chancellor of the Exchequer in March 2020 apply only in England.**
Deferring payment of non-domestic rates
If a business is struggling to pay its non-domestic rates bill they should contact their local council and ask them about alternative payment options.
Extra reliefs for businesses to help with COVID-19
All non-domestic properties in Scotland will get a 1.6% rates relief. This relief effectively reverses the change in poundage for 2020-21. Businesses will not need to apply for this relief and it will be applied to your bill by the local council’s. Retail, hospitality and leisure businesses will get 100% rates relief – in order to gain this relief, a property has to be occupied.