SCOTLAND

The Scottish Government have published The Non-Domestic Rates (coronavirus Reliefs)(Scotland) Regulations 2020. This introduces two reliefs;- a general reduction in liability of 1.6% (effectively reversing the 2020/21 multiplier increase) for all non-domestic properties. This will be applied to bills automatically by local councils.

The Scottish guidance goes further than England & Wales guidance in defining the what retail, hospitality and leisure businesses which would have their 2020/21 liability reduced to nil. The list is extensive but not all encompassing and there will remain grey areas as to whether specific uses will apply. We would urge clients with properties in Scotland who do not automatically receive relief to speak with us as soon as possible.

Details of the previously mentioned grant assistance are not yet available but in line with previous information we expect that properties with Rateable Values between £18,000 and £51,000 inclusive will be able to apply for a one-off grant of £25,000. Businesses who qualify for Small Business Bonus Scheme Relief or Rural Relief have access to a one-off grant of £10,000. This grant is also available if applications have been made for Nursery Relief or Disabled Relief but are eligible for the Small Business Bonus Scheme.

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SCOTLAND

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