Significant changes are being made to the operation of the Small Business Bonus Scheme under the terms of the The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023.

This will see the introduction of new tapered thresholds and a change in the award entitlement whether you are the ratepayer of one or more than one subject.

Subjects that are unoccupied or used for payday lending will remain ineligible to receive this relief.

In addition to this, subjects used wholly or mainly for the following purposes will, from 01 April 2023, no longer be eligible for rates relief through this scheme:

• advertising stations or boards
• the provision of facilities for betting
• the provision of one or more parking spaces

For ratepayers of a single subject the following will apply for financial year 2023/24:

For ratepayers of more than one subject the following will apply for financial year 2023/24:

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:

• Charitable
• Philanthropic
• Religious
• Or concerned with education, social welfare, science, literature, or the fine arts

To apply, please complete a mandatory and discretionary relief form (MS Word, 174KB).

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.

More information can be found in our Empty property relief policy (MS Word, 27KB).

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

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.

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, The Foundry, 4 Central Boulevard, Central Park, Larbert, FK5 4RU.

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.

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:

Non-domestic Rates
Falkirk Council
Revenue Services
PO Box 21764
Falkirk
FK1 9GJ

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 (MS Word, 25KB). Public houses, small hotels and filling stations must be individually owned.

Mandatory rural rates relief may be awarded if the 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:

Non-domestic Rates
Falkirk Council
Revenue Services
PO Box 21764
Falkirk
FK1 9GJ

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 (MS Word, 176KB).

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.

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.

Qualifying conditions
New build properties on the valuation roll on or after 01 April 2018, (cannot be part of an entry shown on valuation roll prior to 01 April 2018).

Property Improvements
Subjects that are shown on the valuation roll for which there is an increase in the rateable value on or after 01 April 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

Non-domestic Rates
Falkirk Council
Revenue Services
PO Box 21764
Falkirk
FK1 9GJ

or email: revenues9@falkirk.gov.uk

Occupied premises in the Falkirk Council area that are predominantly or exclusively used for Retail, Hospitality, Leisure and Aviation, and listed in the Valuation Roll with a qualifying description, can be awarded full rates relief for 2020/21 and 2021/22 because of COVID-19.

For 2022/23, there is a reduced 50% relief available for the first 3 months of 2022-23, capped at an award of £27,500 per ratepayer across all business premises you have in Scotland.

Please do not apply for this relief until you are registered for Non-Domestic Rates and have received your rates bill.

You should apply for this relief using the online form below:

Fresh Start Relief offers 100% for a period of 12 months and may be applied if all the following circumstances are met by the property.

• You started occupying the property on or after 1st April 2018
• The property has previously been in receipt of empty property relief for a continuous period of at least 6 months; and
• The property has a rateable value under £100,000 with effect from 1st April 2023 prior to this date it was £95,000 effective from 01st April 2021.
• The property was and is not used for payday lending.
• Please be aware that for the period that Fresh Start is awarded, no other relief can apply.
• The application must be submitted within 12 months of the date of occupation, relief cannot be backdated any earlier than this.