Scottish Govenment Help with non-domestic rates in Scotland during coronavirus (COVID-19) Last updated: 2 April 2020
To help owners of non-domestic properties, including businesses, deal with the impact of coronavirus, the Scottish Government has made changes to non-domestic rates (business rates) for 2020-21.
The Scottish Government has introduced extra rates reliefs (discounts). It has also introduced a one-off grant for some businesses.
These reliefs will be available to non-domestic properties from 1 April 2020 to 31 March 2021.
It will be possible to apply for the grants from 24 March 2020 and they will be available to 31 March 2021.
The non-domestic rates reliefs and grant funding measures announced by the Chancellor of the Exchequer in March 2020 apply only in England. They do not apply in Scotland.
Extra reliefs to help with coronavirus
All non-domestic properties in Scotland will get a 1.6% rates relief. This relief effectively reverses the change in poundage for 2020-21.
You do not need to apply for this relief as 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.
You do not need to apply for this relief and 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.
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:
- 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.
Retail, hospitality and leisure businesses with a rateable value between £18,001 and up to and including £51,000 will be able to apply for a one-off grant of £25,000.
A one-off grant of £10,000 will also be available to small businesses who get:
If you're eligible for a grant, you do not need to repay it.
Self-catering accommodation and caravans are eligible for a grant if they:
- are a primary source of income for the ratepayer (one third or more), and
- were let out for 140 days or more in financial year 2019-20
You can only apply for one grant – even if you own multiple properties.
Applying for a grant and getting paid
To apply, you'll need to complete an application form. You can find this form on Perth and Kinross Council website
Councils will aim to make payment within 10 working days of receiving a grant application form.
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.
Select your council HERE
Types of retail, hospitality and leisure businesses who qualify for the one-off £25,000 grant
Businesses who qualify
These businesses include:
- animal welfares
- arts centres
- auction marts
- bed & breakfast accommodation
- bingo halls
- bowling alleys
- bowling clubs
- camping sites
- car washes
- caravans that are a primary source of income for the ratepayer (one third or more) and let out for 140 days or more in financial year 2019-20
- cricket clubs
- entertainment centres
- exhibition venues
- football grounds
- funeral parlours
- garden centres
- golf clubs
- golf driving ranges
- guest houses
- ice rinks
- leisure centres
- military facilities
- outdoor centres
- petrol filling stations
- play centres
- playing fields
- post offices
- public houses
- race tracks
- recreation grounds
- retail warehouses
- riding schools
- sailing clubs
- self-catering accommodation that's a primary source of income for the ratepayer (one third or more) and let out for 140 days or more in financial year 2019-20
- shooting ranges
- show homes
- ski clubs
- snack bars
- snooker clubs
- sports centres
- sports grounds
- squash clubs
- swimming pools
- tennis clubs
- visitor centres
- youth hostels
Businesses who are not eligible
- a site, for example a kiosk or photo booth
- a stance, for example a market stall
- time share units
These lists are not exhaustive. If you think you may be eligible for this relief, contact your local council.
State aid rules still apply in the UK until the end of 2020.
The European Commission has announced a number of temporary State aid measures. These measures aim to help with the financial pressures businesses face as a result of coronavirus.
The Scottish Government will work with the UK Government to make sure these measures can be adopted to help Scottish Businesses where possible.
In this section
- General Guidelines
- UK government: Government launches £200m funding for sustainable COVID-19 Business Recovery, 27 June 2020
- Scottish Government: Lockdown begins to ease in Phase 1, 28 May 2020
- Scottish Government: COVID-19 Budget Revision, 27 May 2020
- Scottish Government: Sector Guidance for Easing Lockdown, 26 May 2020
- Scottish Government: COVID-19 Funding Plea, 23 May 2020
- Scottish Government: Expansion of COVID-19 Testing, 18 May 2020
- Data Protection and Privacy During the Coronavirus Pandemic
- Scottish Government: Second Coronavirus (Scotland) Bill, 11 May 2020
- Scottish Government: SME Support Doubles to £90 million, 8 May 2020
- Redundancy during Coronavirus Part 4: How do I calculate redundancy payments?
- Redundancy during Coronavirus: Part 3: How do I consult with employees who are risk of redundancy?
- Scottish Government: Emergency Loan Fund for SME House Builders, 7 May 2020
- UK Government: Business Rates Revaluation Postponed, 6 May 2020
- Scottish Government: New Powers over CAP, 5 May 2020
- Scottish Government: Preparing for Economic Recovery, 5 May 2020
- Uk Government: Self Employed Invited to Get Ready to Make Their Claims for COVID-19 Support, 4 May 2020
- UK Governement: Funding five new testing facilities in Scotland, including Perth, 29 April 2020
- Scottish Government: Rapid Coronavirus Research. More than 50 Scottish Studies to Tackle Virus and its Impact, 28 April 2020
- Scottish Government: Securing Vital COVID-19 Supplies for Scotland, 24 April 2020
- Coronavirus Business Interruption Loan Scheme Update and New Support for Smaller Businesses
- Aberdein Considine: View the latest response to Coronavarius
- Redundancy During Coronavirus: Part 2: How Do I Select Employees for Redundancy? 23 April 2020
- Scottish Government: Lifeline Support for Business Confirmed, 21 April 2020
- Scottish Government: Universal Credit. People Being Urged To Access All Support, 21 April 2020
- Scottish Government: COVID-19 Impact on Scotland's Economy, 21 April 2020
- Redundancy During Coronavirus: Part 1: How Do I Deal With Collective Consultation?, 21 April 2020
- Scottish Government: Call for Accelerated Business Support, 21 April 2020
- UK Government: Billion £ Support Package for Innovative Firms hit by COVID-19, 20 April 2020
- Scottish Government: Extend Brexit Transition during COVID-19 crisis, 20 April 2020
- Scottish Government: Advisory Group on Economic Recovery, 17 April 2020
- Scottish Government: Thousands of Businesses Benefit from Support Grants, 17 April 2020
- UK Government: Chancellor extends furlough scheme to end of June, 17 April 2020
- What Coronavirus Act means for Commerical Landlords
- UK Government: Universal Credit claimants to verify identity through Government Gateway, 16 April 2020
- UK Government: Councils given greater financial relief against cash flow pressures, 16 April 2020
- Scottish Government: Additional Support for Business, including additional £100m for Self-Employed, 15 April 2020
- UK Government: Magnox donates 66,000 items of PPE to support coronavirus response, 15 April 2020
- UK Government: Furlough scheme cut-off date extended to 19 March, 15 April 2020
- UK Government: Job Retention Scheme, 15 April 2020
- Scottish Government: New Mental Health Support, 14 April 2020
- UK Government Response: Commission on Human Medicines: Advice on Ibuprofen and Coronavirus, 14 April 2020
- Scottish Government: National Helpline to Support Those at High COVID-19 Risk, 13 April 2020
- UK Government: Scottish Secretary Welcomes Additional Money to Help Scotland Tackle Coronavirus, 13 April 2020
- Scottish Government: Transport Community to Help COVID-19 Sufferers, 12 April 2020
- Scottish Government: New Measures to Protect Business Tenants, 10 April 2020.
- Scottish Chamber of Commerce: COVID-19 Update
- Scottish Government: Skills matching service to help rural business. 09.04.20
- Scottish Government: Additional COVID-19 Daily Data Published 08.04.20
- UK Government: Coronavirus (COVID-19): letter to the manufacturing sector 08.04.20
- UK Government: Letter from the Secretary of State for Business, Energy and Industrial Strategy, Alok Sharma, to those working in retail. 08.04.20
- Scottish Business Community calls for clarity, consistency and cooperation in COVID-19 response 3 April 2020
- Help find new ways too ease global disruption: apply for funding. 3 April 2020
- UK Export Finance to offer export insurance in all major markets in response to Coronavirus (COVID-19). 3 April 2020
- Chancellor strengthens support on offer for business as first government-backed loans reach firms in need
- Scottish Business Community calls for clarity, consistency and cooperation in COVID-19 response. 3 April 2020
- Scottish Govenment Help with non-domestic rates in Scotland during coronavirus (COVID-19) Last updated: 2 April 2020
- Coronavirus: Rishi Sunak announcement on UK government aid for self-employed
- UK Government Self-employment and Universal Credit
- Scottish Government Coronavirus (COVID-19): business and social distancing guidance. Published 25.03.20
- Scottish Government Coronavirus (COVID-19): guidance for businesses on offering support. Published 24 March 2020
- 20th March Update
- SCC & Scottish Government Update 18th March
- SCC & Scottish Government Update 17th March
- PKC Coronavirus (Covid-19) Guidance
- UK Government Coronavirus (Covid-19) Link
- Scottish Government Corona Virus (Covid-19) Link
- NEW Find Business Support in response to Coronavirus - from Scottish Enterprise Source
- Coronavirus: £320m rescue package for business from Scottish government - BBC Sourced
- Guidance & Quick Links
- Helpline announed by Fiona Hyslop, Economy Secretary - Sunday 15th March 2020