Business Rates - Reductions

There are various types of rates relief that are available for ratepayers. More detailed information on the specific types of relief can be accessed from the 'More pages in this section' menu. 

You can also access information provided by the Scottish Government on business rates relief from the Related Sites section of this page.

In addition, the Council's policy on Charitable Rates Relief and Rural Areas Rates Relief Schemes can be obtained from the Related Links section of this page (see agenda item 12 of the PR Committee report from 17 February 2009).

Subsidy Control

Subsidy and aid to ratepayers from public bodies is capped at a maximum of €325,000 Special Drawing Rights over a three-fiscal-year period. This amount is set out in the EU-UK Trade and Cooperation Agreement (TCA).

Non-Domestic Rates relief counts towards the cap and applications for from the 2022-23 financial year must be accompanied by a completed subsidy declaration.

Before you submit an application for relief you should download and complete the Subsidy and Aid Declaration from the Related Downloads section below. If an award of relief may mean that you would exceed the cap based on assistance you already received in the previous two fiscal years, you should also complete the additional pro-forma giving details of the assistance you received.