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 £20,000 and combined rateable value of £35,000 or less and are occupied, may qualify for relief.
Empty Property Relief (EPR) has been devolved to local government with effect from 01 April 2023. Fife Council are currently developing their policy but it is likely existing awards will mirror the current provisions as set by the Scottish Government for EPR which will allow relief reviews to be conducted in year 23/24. Any changes to relief entitlement will take effect from year 24/25 and will be communicated to effected ratepayers. Click here for more details. 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.
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), or up to £95,000 prior to this
- The property has been in receipt of Empty Property Relief 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.
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
Contact Us by email to submit a general enquiry.