COVID-19 business information

Business Rates

Extra reliefs to help with COVID-19 in 2020-21

All non domestic properties in Scotland will get a 1.6% rates relief. This relief effectively reverses the change in poundage for 2020-21.

This relief will be applied automatically. If you have an enquiry about either of these reliefs please complete our online contact form or phone us 0300 100 1800.

Relief for retail, hospitality and leisure businesses

Retail, hospitality and leisure businesses will get 100% rates relief. To get this relief, a property has to be have been occupied at 17 March 2020. Properties that closed temporarily due to the Government's COVID-19 advice will be treated as occupied.

This relief will be applied automatically. If you have an enquiry about either of these reliefs please complete our online contact form or phone us 0300 100 1800.

See the new grants for Business rates for 2020-21.

Requests to repay Non-Domestic rates relief

Some businesses may wish to return the award of a non-domestic rates relief, in particular those set out in the Non-Domestic Rates (Coronavirus Reliefs)(Scotland) Regulations 2020.

In Scotland, you can make a repayment by confirming your intention in writing to [email protected]

This should include:

  • the value of the proposed payment
  • the date of the proposed payment. Please allow at least three days’ notice

You will receive confirmation from the Scottish Government banking team that the notification has been received and details of the bank account to make the payment to.

More information can be found on the Government website.