Renfrewshire Council

Business rates relief including coronavirus rates relief

You can reduce your business rates bill if you qualify for rates relief. The Scottish Government has introduced new reliefs for 2020 to 2021 to support businesses in reducing the impact of Coronavirus.

We're here to help

You can contact our Revenues Business Team to discuss any aspect of your bill and for help, support and guidance.

0300 300 0202

ndr.finit@renfrewshire.gov.uk

Our office hours are:

  • Monday to Thursday 8.45am to 4.45pm
  • Friday 8.45am to 3.55pm.

On this page:

Coronavirus rates relief:

Standard rates relief:


Coronavirus rates relief categories

General 1.6% relief

1.6% relief is applied to all premises to reverse the increase in 2019 to 2020. This is applied automatically to your gross rates bill.

Airport relief

You can receive 100% rates relief if you are a business at a Scottish airport providing 'handling services' such as:

  • de-icing
  • refuelling
  • moving aircraft
  • waste servicing
  • allocation of seating
  • handling of baggage
  • supervision of boarding.

If you are eligible but your bill does not show an award, please complete and return this form:
Airport businesses - business rates relief form [74KB] .

If you already receive full rates relief through another scheme, such as Small Business Bonus, you will not be able to claim this too.

Retail, hospitality and leisure relief

You can receive 100% relief from rates for certain premises if they are used wholly or mainly for retail, hospitality or leisure purposes. This rates relief is available from 1 April 2020,

To be eligible, your premises must have been occupied as at 17 March 2020 and still in use as one of the following:

  • Bed and breakfast accommodation
  • Camping site
  • Caravan
  • Caravan site
  • Chalet, holiday hut and bothy
  • Guest house, hotel and hostel
  • Public house
  • Restaurant
  • Self-catering holiday accommodation
  • Timeshare accommodation
  • Market
  • Retail shop
  • Leisure
  • Service providers
  • Letting agency and funeral parlour
  • Travel agency
  • News publishing.

How to apply

You do not need to apply for this rates relief. If we know that your business is in this category, we will apply this to your non-domestic rates bill for 2020 to 2021.

If you believe that your premises should be eligible but your bill does not show this relief, please email the Business Team:  

ndr.finit@renfrewshire.gov.uk.

In your email, please include:

  • your business rates account number
  • confirmation of your business type
  • confirmation that your property was occupied on 17/03/20 and is still occupied. 

Please note that where the use of premises has been suspended temporarily in connection with coronavirus, those premises are regarded as being in use for the purposes of this relief scheme.

If you already receive full rates relief through another scheme, such as Small Business Bonus, you will not be able to claim this too.

If you think you have received this relief in error

If you have been awarded the relief but do not believe that you are eligible, please contact us to discuss this.

For example, relief is not applicable to properties such as:

  • financial services including banks, building societies, cash points, bureaux de change, payday lenders, betting shops, and pawn brokers
  • professional services including solicitors, accountants, insurance agents, and financial advisers
  • other services including estate agents, employment agencies or medical services (e.g. vets, dentists, doctors, osteopaths, and chiropractors).

Standard rates relief categories

Since the introduction of uniform Business Rate, the levying of the unoccupied rate (also referred to as empty rate) has become mandatory on all properties.

The standard categories of rates relief are:

Empty Property   

If your property (standard commercial) is empty, you will have to pay 50% business rates for the first three months. After these three months you will be entitled to 10% relief. For industrial properties you will not have to pay business rates for the first six months. After these six months you will be entitled to 10% relief. For listed buildings, properties in the hands of certain trustees, or properties with an RV of less than 1,700 you will get 100% relief.

Fresh Start Scheme 

Under the Fresh Start Scheme, if a property with an RV under £65,000 has been empty for 6 months or more, and then occupied, 100% relief can be applied for 12 months if no other reduction is being made. 

Mandatory relief 

Registered charities and amateur sports clubs can apply for up to 80% relief on any non-domestic property which is used wholly or mainly for that charity or club.

If you qualify for this relief, we may remove the remaining 20% of the bill by awarding discretionary relief.

Discretionary relief 

Relief of up to 100% may be available for properties which are used by certain organisations which are not-for-profit, for example, sports, theatre, arts, clubs and so on. It is possible for certain licensed clubs to receive discretionary relief.

Disabled persons relief 

You may be eligible for up to 100% relief if you provide residential accommodation for the care of people who are ill or if you provide training, welfare services or workshops for disabled people.

New and improved properties relief  

This relief is available to all new build and certain improved properties.

Day nursery relief 

This provides 100% relief from business rates for day nurseries for the period 1 April 2018 to 31 March 2021

Small Business Bonus Scheme 

The Small Business Bonus Scheme provides a discount of 100% or 25% for occupied eligible Business properties. 

Rateable value range% relief
£15,000 or less100%
£15,001 to £18,00025%
£18,001 to £35,00025% on each individual property with an RV value of £18,000 or less

If you have more than one business property, with a combined rateable value of between £18,001 and £35,000, you will get a 25% relief on each individual property with a rateable value of under £18,000.

Transitional relief

The Scottish Government introduced new legislation that capped 2017/18 Non Domestic Rates Revaluation increases at 12.5% for specific business categories. This relief has been extended and only properties currently being used for one of the categories specified below with a rateable value of £1,500,000 or less are eligible to apply. If you need more information please contact the Revenues Business Team.  

The categories included are:

  • Bed and Breakfast accommodation
  • Camping Site
  • Caravan
  • Caravan site
  • Chalet and holiday hut
  • Guest house, hotel and hostels
  • Public House
  • Restaurants
  • Renewable energy generation (no longer applicable)
  • Self catering holiday accommodation
  • Timeshare accommodation.