Local government finance circular 4/2022 - non-domestic rates relief: guidance
This circular provides general information relating to current arrangements for non-domestic rates reliefs in 2022 to 2023. It also provides examples of supporting documentary evidence. The information was compiled with the involvement of officers from COSLA and the IRRV.
Hardship Relief
122. The key legislation is section 25A of the Local Government (Scotland) Act 1966.
123. A local authority may award up to 100% relief if the applicant would otherwise sustain hardship, and if doing so was reasonable in light of the interests of council taxpayers.
124. This relief is discretionary and generally 75% funded by the Scottish Government.
125. If the applicant's activity is commercial in nature, then the relief may be TCA MFA.
Contact
Email: NDR@gov.scot
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