Local government finance circular 5/2024: non-domestic rates relief guidance

To:

Directors of Finance of Scottish Local Authorities 

Chief Executive, Convention of Scottish Local Authorities (COSLA)

Date: 5 April 2024

Dear Directors,

NON-DOMESTIC RATES RELIEF: INFORMATION FOR SCOTTISH LOCAL AUTHORITIES

1. Please see enclosed at Annex A information relating to current arrangements for non-domestic rates reliefs. Annex B provides examples of supporting documentary evidence, Annex C lists the activities eligible for Enterprise Areas Relief, and Annexes D and E worked examples for Small Business Bonus Scheme relief and Transitional Reliefs.
2. This is offered in light of recent changes to reliefs in respect of 2024-25.
3. This circular is part of a series which is compiled with the involvement of officers from the Convention of Scottish Local Authorities (COSLA) and the Institute of Revenues, Rating and Valuation (IRRV). The Scottish Government is grateful for this expert input.
4. I hope the document is useful, and would be happy to discuss any comments or queries. My contact details are above.

Yours faithfully,

ANOUK BERTHIER

Local Government & Analytical Services Division