The Scottish Government 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.
Scottish Local Authorities are proving much more reluctant to grant relief but we have now been successful in each Local Authority area.
Grant applications have now closed