Non-Domestic Rates Reliefs

Newly built properties are eligible for 100% relief whilst they are vacant and for a further 12 months once they are occupied OR four years after the date of the alteration to the valuation roll, whichever is sooner.  

Improved or expanded properties, may be eligible for relief on the increase in rateable value.  This would result in no increase in the rates payable for 12 months.  

If you think you may qualify apply here.

Premises used wholly or mainly as a day nursery may be eligible for 100% Relief under current regulations.  An application for each property must be made to obtain this relief.  

If you think you may qualify call us on (01382) 431203 or email nds.sl@dundeecity.gov.uk to request an application form.

Mandatory Relief is available to properties occupied by charities and used wholly or mainly for charitable purposes.

Discretionary Relief is available to any club, society or organisation, not established or conducted for profit, and wholly or mainly use the property for recreation.  Relief is also available to organisations not conducted for profit and benefit the local community.

If you think you may qualify apply here.

Disabled Person Relief is a type of Non-Domestic Rates Relief in Scotland. It is designed for properties that provide services or facilities specifically for disabled people.

You may be eligible for up to 100% relief if your property is used for any of the following purposes:

• Residential accommodation for the care or aftercare of people who are ill.
• Training facilities for disabled people.
• Welfare Services for disabled people.
• Workshops for disabled people.

If you think you may qualify apply here.

Part Occupied Property Relief allows businesses to reduce their Non-Domestic Rates (business rates) when part of their property is temporarily unoccupied. This relief is designed for situations where only a portion of the premises is in use, and the unused part will remain empty for a short time.

How does it work?

• If a council determines that part of a property is unoccupied but will remain so for a short period, it can request the Assessor to apportion the Rateable Value (RV) between the occupied and unoccupied parts.
• The rates bill will then be based on the apportioned value of the occupied portion only.
• The Valuation Roll is not altered; the Assessor provides apportioned figures to the council.

Eligibility Criteria:

• The ratepayer must provide clear evidence that part of the property is empty.

Relief applies from the later of:

• The date part occupation began, or
• The start of the financial year in which the council requested apportionment.

Relief ends at the earliest of:

• The end of part occupation,
• The end of the financial year,
• A further apportionment being made, or
• The property becoming fully unoccupied.

We may extend the duration into the following financial year in certain circumstances.

If you think you may qualify apply here.

What is it?

Renewable Energy Generation Relief provides a reduction in non-domestic rates for properties used solely to produce heat or power from renewable sources. This includes:

• Biomass
• Biofuels
• Fuel cells
• Photovoltaics
• Water (including waves and tides, excluding pumped storage)
• Wind
• Solar power
• Geothermal sources

Eligibility:

• The property must be used exclusively for renewable energy generation.
• For community benefit eligibility, at least 15% of annual profit must go to a community organisation, or the share attributable to 0.5 MW of installed capacity.

If you think you may qualify apply here.

What is Parks Transitional Relief?

Parks Transitional Relief is a temporary support measure for properties located within parks that became rateable for Non-Domestic Rates on 1 April 2023. These properties were previously exempt from valuation but are now included in the Valuation Roll.

How does it work?

The relief is designed to phase in liability gradually over three years:

• 2023/24: Pay 33% of the gross rates liability
• 2024/25: Pay 66% of the gross rates liability
• 2025/26: Full liability applies

This helps businesses and organisations adjust to new charges following the 2023 revaluation.

Eligibility Criteria:

• The property must be part of a park and was not shown on the Valuation Roll on 31 March 2023.
• It must have been added to the Valuation Roll on 1 April 2023 with a rateable value greater than zero.
• Please note that this relief is application based and will not be applied automatically.

If you think you may qualify apply here.

Transitional relief was introduced to help certain businesses facing large increases in their rates bills following the 2023 revaluation. 

Transitional Relief will be automatically applied to your account.