Local business owners may qualify for a reduction in their business rates. There
are two types of relief available: mandatory and discretionary.
You are entitled to 'mandatory relief' if you are a registered charity occupying a non-domestic property. We can award additional relief to charities and non-profit organisations known as 'discretionary relief'.
For more information you can read the discretionary rates relief policy.
- Can I get relief if I am a small business?
- Can I get relief if I am a charity and/or non-profit making organisation?
- Can I get relief for my unoccupied property?
- Can I get relief as I provide facilities, accommodation or services for disabled people?
- How can I find out if my property should be exempt from rates?
- Can I get relief if my business is experiencing hardship?
- Can I get relief if my property is partly unoccupied?
- Can I get relief as my property is in a rural settlement?
- Can I get relief on my sports club property?
- Can I get relief as my business produces renewable energy?
- Can I claim relief for my new or improved property?
Can I get relief if I am a small business?
Your business may qualify for relief depending on the rateable value (valuation) of your property or properties.
|Combined rateable value of all businesses' properties in Scotland
|Up to £15,000
|£15,001 to £18,000
|Upper limit for cumulative RV*
*If a business has two or more properties with a cumulative rateable value of under £35,000, they can qualify for relief at 25% on individual properties with a rateable value of £18,000 or less.
To apply, please complete a small business bonus scheme application form (PDF, 183KB). You won’t need to reapply each year but we will regularly review your circumstances to ensure you are still entitled to relief. If your circumstances change, you have a duty to let us know.
Can I get relief if I am a charity and/or non-profit making organisation?
Discretionary relief may be awarded to registered charities who already receive mandatory relief. Discretionary relief may be awarded to non-profit organisations that are not registered charities if their main aims are:
- Or concerned with education, social welfare, science, literature, or the fine arts
To apply, please complete a Mandatory and discretionary relief form (PDF, 78KB).
Can I get relief for my unoccupied property?
If your property is an Industrial property and unoccupied, we can award 100% relief for the first 6 months that it is empty then 10% relief for the rest of the time the property is empty.
For Non-industrial properties 50% relief is given for the first 3 months that the property is empty then 10% relief is given.
You can apply by completing an empty relief application form (PDF, 114KB).
Can I get relief as I provide facilities, accommodation or services for disabled people?
If you get up to 100% relief if your property is used for the care or after care of people suffering from a disability.
To be eligible, the property is must used for one or more of the purposes below:
- Residential accommodation for the care or after care of persons suffering from illness
- Facilities for the training of persons who are or have been suffering from illness
- Provision of facilities or accommodation for disabled persons not falling within the two statements above
- Providing welfare services for disabled persons
- Providing facilities under section 15 of The Disabled Persons (Employment) Act 1944
- Provision of facilities under section 3(1) of The Disabled Persons (Employment) Act 1958
To apply, please complete a disabled person's relief application form (PDF, 155KB).
How can I find out if my property should be exempt from rates?
Churches, agricultural land and properties of the crown are exempt. If you think your property should be exempt, please contact the Non-Domestic Rates Relief team on 01324 506966.
Can I get relief if my business is experiencing hardship?
Hardship relief may be awarded if a business is seen as important to the local community and if giving the award would be in the interest of Council Tax payers. Applications must be made in writing to the Chief Finance Officer, Falkirk Council, Municipal Buildings, West Bridge Street, Falkirk, FK1 5RS.
Please provide the following information:
- Documentary evidence that hardship has occurred in your business eg : a drop in sales has occurred or perhaps where a major customer has recently folded leaving a significant debt that is legally non-collectible
- Details of any cash-flow/liquidity problems that have occurred providing documentary evidence of such.
- A copy of the most recent financial accounts that can be compared to the financial position your business was in prior to suffering hardship and to the current position.
- A copy of the monthly management accounts for the current financial year
- A copy of the businesses most up to date business plan
- A statement explaining what action has been taken to avoid hardship; and what action is being taken to recover from the situation that caused hardship.
- Details of any other assistance your company may have received or currently applied for, and in particular assistance to overcome business difficulties
- A statement outlining how an award of rates relief would serve the interests of Council Tax payers in the Falkirk Council area
- A statement outlining the impact on your business should rates relief not be awarded.
Can I get relief if my property is partly unoccupied?
Relief may be awarded on the part of the property which is not occupied. This applies only to industrial properties.
Applications must be made in writing to:
Falkirk Council One Stop Shop
Can I get relief as my property is in a rural settlement?
Relief may be awarded to certain village stores, post offices, public houses, small hotels, small food shops, filling stations and children’s nurseries that are located in a rural settlement. Public houses, small hotels and filling stations must be individually owned.
Mandatory rural rates relief may be awarded if property is important to the local community and if giving the award is in the interest of Council Tax payers. Applications must be made in writing to the Falkirk Council, One Stop Shop, Callendar Square Centre, Falkirk, FK1 1UJ.
Can I get relief on my sports club property?
Relief may be awarded to sports clubs who practice a sport or activity recognised by SportScotland. If a sports club does not have a licence to sell alcohol, 100% relief is given. If a club is licensed the amount of relief is dependent upon bar takings, relief is awarded on a sliding scale.
To apply, please complete a sports club relief application form (PDF, 252KB).
Can I get relief as my business produces renewable energy?
Businesses whose only interest is the production of renewable energy and that are being used for a project, may be entitled to up to 100% relief. If you think you may be eligible, please contact the Non-Domestic Rates Relief team on 01324 506966.
Can I claim relief for my new or improved property?
The Non-Domestic Rates (New and Improved Properties) (Scotland )
Regulations 2018. From 1st April 2018 rates relief can be awarded to
properties newly entered on the valuation roll and to properties that
have had improvements carried out.
New build properties on the valuation roll on or after 01/04/2018,
(cannot be part of an entry shown on valuation roll prior to 1st April 2018)
Subjects that are shown on the valuation roll for which there is an
increase in the rateable value on or after 01/04/2018 caused by the
refurbishment, expansion or alteration of one or more of the buildings
within the entry. The entry cannot be the result of the combination,
division or reorganisation of any subject that was shown in a different
entry in the valuation roll or by a change of use.
Level of Relief
New build properties that are vacant when they are added to the
valuation roll can receive 100% relief while the property is empty
until the property is occupied.
New entries to the valuation roll that are occupied when first
appearing on the roll or are vacant but then become occupied will
receive 100% relief for 12 months from the first date of occupation.
Improvement Relief can be awarded when a property is empty or occupied,
the level of relief is 100% of the increase in rateable value. Please note
that the amount of relief will not negate the full rates liability.
If you wish to claim this relief please either write to
Falkirk Council One Stop Shop
or email: firstname.lastname@example.org