Business Rates Relief Schemes in Scotland
- Price: £3.60
- Published: March 2017
- Type: Business Information Factsheet
- Format: PDF
Owners or occupiers of shops, offices, warehouses, factories and other types of non-domestic property are usually liable for business rates. Anyone who runs a business from home may also incur a business rates charge for the part of the property they use for business purposes.
However, small firms and other types of organisation may be eligible for business rates relief in specific circumstances. In Scotland, local authorities administer business rates relief schemes.
This factsheet explains the different types of business rates relief that are available in Scotland. For more information about business rates and how they are calculated, see BIF 61, An Introduction to Business Rates.