Former full relief properties
A property which had a rateable value of no more than £10,000 on 31 March 2017 and received 100% rates relief for that day, may be entitled to receive a 50% relief for 2017-18 (subject to any other reliefs for which it is eligible). A property that is a split, merger or reorganisation with effect from 1 April 2017 or later is not eligible for this 50% relief.
This relief is primarily (but not exclusively) aimed at property that received 100% small business bonus scheme relief at 31 March 2017, but due to the Revaluation at 1 April 2017 may no longer be entitled to 100% relief for 2017-18.
An application to the council from, or on behalf of, the ratepayer is required - download . This relief could be considered as 'State Aid' under European Commission rules, which can limit the amount of such aid per recipient. Further information on State aid is available on the Scottish Government website.