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 .
Eligibility
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.
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
