Guide

Help for non-domestic rate payers in Scotland during coronavirus (COVID-19)
Last updated: 30 June 2020

Non-domestic rates relief to help during coronavirus

Extra reliefs will be available to non-domestic properties from 1 April 2020 to 31 March 2021.

Reliefs for all non-domestic properties

All non-domestic properties in Scotland will get a 1.6% rates relief. This relief effectively reverses the change in poundage for 2020-21.

How to apply

You do not need to apply for this relief. It will be applied to your bill by your local council.

Retail, hospitality and leisure businesses

Retail, hospitality and leisure businesses will get 100% rates relief. To get this relief, a property has to be occupied. Properties that have closed temporarily due to the government's coronavirus advice will be treated as occupied.

How to apply

You do not need to apply for this relief. It will be applied to your bill by your local council.

You can get these rates reliefs even if you already get another relief for your property.

Aviation industry

Scottish airports will get 100% rates relief for a year, as will organisations providing handling services for scheduled passenger flights at Scottish airports.

This will help ensure that the aviation industry can work towards restoring the connectivity needed to support both Scotland's economy and Scotland's Highland and island communities once this crisis is over.

Due to the unique role that Loganair plays in providing connectivity in the Highlands and Islands, they will also get 100% rates relief for a year. No other airline will receive rate relief in Scotland.

Eligible handling service providers

Any organisations providing a "handling service" at Scottish airports are eligible.

The regulation defines a "handling service" as doing one or more of:

  • de-icing
  • re-fuelling
  • moving aircraft
  • waste servicing
  • allocation of seating
  • handling of baggage
  • supervision of boarding

Provision of handling services is vital for airport operation, which is why they have also been granted rate relief.

If you're not sure you're eligible

Your local council deals with the reliefs.

Contact your local council if you're not sure if you're eligible or if you need more information.

Deferring payment of non-domestic rates

If you're struggling to pay your non-domestic rates bill you should contact your local council and ask them about your payment options.