Fresh Start Relief for business rates

Business rates relief is available for new occupation of a previously unoccupied property through the Fresh Start Scheme.

From 1 April 2018 the scheme has been extended to include any type of property (except those used for payday lending) that has been continuously unoccupied for a period of 6 months.

Relief is granted at 100% for a period of 12 months.

Further information on state aid and requirements is available through the Scottish Government website .


You can qualify if:

  • the property has previously been in receipt of empty property relief for a continuous period of at least 6 months
  • the property has a rateable value of up to £100,000 from 1 April 2023
  • the property is not used for pay day lending.

Apply for a reduction >>

What happens next

We'll review your application and let you know if you are entitled to a discount, this can take up to 30 days. We may ask for more information to help us make a decision.

Page last updated: 01/04/2023
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