Business Rates 2019/20

Changes happening in Business Rates

The Scottish Government has proposed a range of Business Rates measures for 2019/20.

These include:

Poundage Rate

The Non Domestic Rate Poundage Rate has been set for 2019/20 at 0.49p.  With the large business supplement for businesses with a rateable value over £51,000 remaining at 2.6p.

Transitional Relief

This is a relief given to certain businesses that have been faced with a steep increase in their rates bill due to the 2017 revaluation.   It has been confirmed that this will continue until 2022, for the same hospitality categories defined in 2018/19.  If you are entitled increases in your Business Rates will be capped at 12.5% in real terms.  'Real terms' means adjusted for inflation.

Find further details relating to Transitional Relief.

Eligibility to Transitional Relief is subject to compatibility with EU State Aid rules.

Business Growth Accelerator (also known as New and Improved Properties)

Business Growth Accelerator relief is continuing into 2019/20.  There are two relief types:

New Build Properties

If your premises are a new build, entered onto the Valuation Roll from 1 April 2018 onwards, you will pay no Rates until the premises are occupied.

Once occupied, the ratepayer will continue to receive full 100% Rates relief for a further 12 months.

Expanded or Improved Premises

Where premises are expanded or improved and the rateable value increases as a result of this, you will not pay this increase for 12 months.

The Rates for this period will be based on the ratable value prior to any such improvements being made.

Find out more about Business Growth Accelerator.

New Fibre Infrastructure

From 1 April 2019, the Scottish Government will introduce a 100% relief for all broadband fibre entered on the Valuation Roll on or after 1 April 2019 for a ten-year period until 31 March 2029.

Eligibility to New Fibre Infrastructure is subject to compatibility with EU State Aid rules.