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Business rate reductions

A range of relief or discount schemes are in operation, which you may qualify for.

Small Business Bonus Scheme

Businesses which have individual properties with a rateable value of up to £19,999 and combined rateable value of £35,000 or less and are occupied, may qualify for relief.

Empty Properties

Empty Property Relief (EPR) has been devolved to local government with effect from 01 April 2023.

The new policy for granting relief from 1st April 2024 can be viewed here.

Currently, relief is available at 50% for 3 months followed by 10%. Where a property is classed as industrial, rates are not normally payable for the first 6 months if it is empty. Thereafter 10% relief will be awarded.100% exemption is available in certain circumstances.

Fresh Start Relief

Fresh Start Relief of 100% may be granted for a period of up to 12 months following the occupation of non-domestic (business) properties if:

  • The property has a rateable value of up to £100,000 (effective from 01 April 2023
  • The property has been vacant for a continuous period of at least six months immediately prior to the applicant’s occupation
  • An application is submitted within 12 months of the date of occupation

Retail, Hospitality, Leisure & Aviation Relief

50% Retail, Hospitality, Leisure and Aviation (RHLA) relief is available in year 2022/23 from 1st April 2022 to 30th June 2022.

An application is required to be completed.  As this relief is capped to customers with an overall limit of £27,500, you will be asked to provide details of other properties in Scotland where you are applying for this relief in 2022/23

If you wish to apply for both financial years you need to complete an application for each year.

If you apply after your rates bill has been issued and you are eligible for the relief, a revised Bill will be issued.

Special Rebates – Disabled Persons

A special rebate may be available for premises providing certain facilities which are wholly or mainly for disabled persons who are or have been suffering from illness.

New and Improved Property Relief

If your premises is a new build you will not have to pay Business Rates until 12 months after the building was completed. Once occupied, new tenants may qualify for relief for 12 months.

If you expand or make improvements to your property, rates will continue on your old rateable value for 12 months.

Charitable and Sports Relief

Relief may be available to certain properties if occupied by a registered charity or sports club.

Other Rating Relief

You can now manage your business rates account on this site, by signing in/registering your Fife Council Account.

Contacting us

Change in Circumstances

Please complete the appropriate Online Form below to apply for relief or to notify us of any changes in ownership or changes in tenancy

General Enquiries

Contact Us by email to submit a general enquiry.