The Scottish Government and all 32 local authorities in Scotland have published details as to how businesses can apply for help with non-domestic rates in Scotland to deal with the economic impact of COVID-19.

The Scottish Government has introduced extra rates relief and one-off grants for some businesses and these reliefs will be available to non-domestic properties from 1 April 2020 to 31 March 2021.

To apply, you’ll need to complete an application form via your local authority website with Councils aiming to make payment within 10 working days of receiving a grant application form.

Further details can be found here on the Scottish Government website, which will also provide a quick link to the appropriate page on the relevant local authority website for your business.

Additional reliefs to help with COVID-19
All non-domestic properties in Scotland will also receive a 1.6% rates relief. This relief effectively reverses the change in poundage for 2020-21.

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 but all properties that have closed temporarily due to the Government’s COVID-19 advice will be treated as occupied.

We will continue to monitor events and announcements as they occur and should you have any concerns on how your business may be affected, please get in touch with your usual Campbell Dallas contact.

The information in this update should not be regarded as financial advice. This is based on our understanding on 24 March 2020. Laws and tax rules may change in the future.