Business Rates - New & Improved Property Relief Application
Non Domestic Rates (New and Improved Properties) (Scotland) Regulation 2018.
In accordance with the above legislation if premises are new builds, no rates are payable until 12 months after the building was completed. Once occupied, new tenants may qualify for rates relief for 12 months.
If you expand or make improvements to your property rates will continue on your old rateable value for 12 months.
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