Liable for a single property in Scotland
100% relief is available for a property with a Rateable Value (RV) of up to £12k. The level of relief entitlement is tapered for a property with a RV between £12,001 and £20k.
|
Rateable value range (single entry in the roll) |
Percentage of rate relief |
|---|---|
|
£12,000 or less |
100% (no rates are payable) |
|
£12,001 to £15,000* |
Relief percentage = 100 - (75 x(1 - (15000 - RV) / 3000)) |
|
£15,001 to £20,000** |
Relief percentage = 25 x ((20000 - RV) / 5000) |
*based on your exact RV, you may be entitled to between 100% and 25% relief
**based on your exact RV, you may be entitled to between 25% and 0% relief
Liability includes any land, units, workshops, etc that you have a liability for Non-Domestic Rates in Scotland.
You can use the Scottish Government's business rates calculator to estimate your rates bill.
Apply for Small Business Bonus relief
You can apply online. If you need any assistance, contact our Customer Advice and Support Service.