The following guidance is reproduced from the mygov.scot website
Help with non-domestic rates in Scotland during coronavirus (COVID-19)
Last updated: 20 March 2020
To help owners of non-domestic properties, including businesses, deal with the impact of COVID-19, the Scottish Government has made changes to non-domestic rates (business rates) for 2020-21.
The Scottish Government has introduced extra rates reliefs (discounts). It has also introduced a one-off grant for some businesses.
These reliefs will be available to non-domestic properties from 1 April 2020 to 31 March 2021.
It will be possible to apply for the grants from April 2020 and they will be available to 31 March 2021.
The non-domestic rates reliefs and grant funding measures announced by the Chancellor of the Exchequer in March 2020 apply only in England. They do not apply in Scotland.
Extra reliefs to help with COVID-19
All non-domestic properties in Scotland will get a 1.6% rates relief. This relief effectively reverses the change in poundage for 2020-21.
You do not need to apply for this relief, and it will be applied to your bill by your local council.
Retail, hospitality and leisure businesses
Retail, hospitality and leisure businesses will get 100% rates relief. To get this relief, a property has to be occupied.
The Scottish Government are working with Scotland’s 32 Councils to make sure this relief is administered in the most effective way. You can check this page for updates, including information on any application process.
You can get these rates reliefs even if you already get another relief for your property.
Retail, hospitality and leisure businesses with a rateable value between £18,000 and up to and including £51,000 will be able to apply for a one-off grant of £25,000.
A one-off grant of £10,000 will also be available to small businesses who get:
- Small Business Bonus Scheme relief
- Rural Relief
You can also get this grant if you applied for Nursery Relief or Disabled Relief but are eligible for the Small Business Bonus Scheme.
You can only apply for one grant – even if you own multiple properties.
Applying for a grant and getting paid
The Scottish Government are working with Scotland’s 32 Councils and other stakeholders to agree a common approach to the application process.
This should help make sure there’s an effective and timely processing of grants as soon as possible.
Deferring payment of non-domestic rates
If you’re struggling to pay your non-domestic rates bill you should contact your local council
Types of retail, hospitality and leisure businesses who qualify
This list is not exhaustive. If you think you may be eligible for this relief, contact your local council.
State aid rules still apply in the UK until the end of 2020.
The European Commission are consulting with Member States on a number of temporary State aid measures. These measures aim to help with the financial pressures businesses face as a result of COVID-19.
The Scottish Government will work with the UK Government to make sure these measures can be adopted to help Scottish Businesses where possible.