Fresh Start Relief

Under Fresh Start Relief, businesses occupying certain long-term empty properties may be entitled to a 100% business rates discount for their first year in those premises.

You may be eligible if:

you started occupying the property on or after 1 April 2018 and the property had previously been empty for at least 6 months
the property has a rateable value up to £100,000
the property is actively occupied
the property is not a advertisement, car park, betting shop or payday lending business
if the property requires a short-term let licence to operate, it has obtained one
the property is not a shooting, unless it is a croft, agricultural holding or small landholding; or leased on a commercial basis to a person who, in accordance with the Rural Development (Scotland) Regulations 2015, is in receipt of support under the Scottish Rural Development Programme, on account of being a new entrant to farming; or leased in accordance with the model lease for environmental purposes made available by the Scottish Ministers in terms of section 11 of the Land Reform (Scotland) Act 2025
the property is not a shooting or deer forest unless:
- the shooting rights are exercised solely for the purposes of environmental management or for preventing damage to woodland or agricultural production, or a combination of those purposes, and any deer shot are made available for human consumption as venison, and
- shooting rights are not exercised in practice

You may still qualify for the remainder of the relief even if you fall into one of the above categories, if you were in receipt of Fresh Start relief on 31 March 2026. You must apply for this relief with your local council.

Contact your local council to see if you're eligible or to apply.

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