A range of relief or reduction schemes are in operation, which you may qualify for. In accordance with Scottish Government guidance a list of all those receiving non-domestic rates relief will be published on a quarterly basis.
Here you can find a short guide to Non-domestic rates and reliefs 2026-27
Small business bonus
If you occupy an individual property with a rateable value of up to £19,999 and combined rateable value of £35,000 or less, you may qualify for relief.
Apply for a small business bonus
Transitional relief
Provisions have been made by the Scottish Government to limit the increase of Non-Domestic Rates in certain circumstances.
Empty property relief
Relief is available at 100% for the first 3 months followed by 10% relief. 100% relief is available in certain circumstances.
Apply for Empty Property Relief
Fresh start relief
Relief of 100% may be granted for a period of up to 12 months for newly occupied properties in certain circumstances.
New and improved property relief
Relief (also known as BGA) may be available if you pay rates on a new build property and are expanding or making improvements to an existing property.
Apply for New and Improved property Relief
Day nursery relief
You may be granted relief where the premises are used wholly or mainly as a day nursery.
Charitable and sports relief
Relief may be available if a property is occupied by a registered charity or sports club. Discretionary Relief may also be awarded where it meets certain criteria.
Apply for Charitable and Sports Relief
Disabled relief
Relief is available to establishments where nursing care is provided within the terms of the Rating (Disabled Persons) Act 1978.
Rural relief
Relief may be granted to a variety of properties within a designated rural settlement area with a population of less than 3000.
Religious exemption
Buildings occupied by a religious body for the purpose of religious worship or related administration may be exempt from Non-Domestic Rates.
Retail, hospitality, and leisure relief
This reduction is available from 1 April 2026 to those who:
- occupy a property with a rateable value of up to £100,000
- have a property that is wholly or mainly used for certain Retail Hospitality and Leisure purposes
Apply for Retail, Hospitality, and Leisure Relief
Hospitality relief for year 2025
Hospitality Relief is available for the period 1 April 2025 to 31 March 2026 to those who:
- occupy an individual property with a rateable value of up to £51,000, and
- the property is wholly or mainly used for certain hospitality purposes
You may qualify for 40% relief. A maximum of £110,000 rates reduction per ratepayer applies.
Other reliefs such as Renewable Energy Generation Relief or District Heating Relief may be available.
Email the rates team at rates.team@fife.gov.uk for more information.
Electric vehicle charging point relief
Relief is available for properties that consist wholly or mainly of an electric vehicle charging point and associated bay.
Apply for electric vehicle charging point relief
Contact us
Change in circumstances
Complete the appropriate Online Form below to apply for relief or to notify us of any changes in ownership or changes in tenancy.
