Non-Domestic Rates 2017/2018
The Highland Council advises that Non-Domestic Rates (NDR) bills for 2017/18 are now being issued. NDR is also known as Business Rates.
Local Authorities in Scotland are responsible for the administration and collection of NDR including administering relief schemes determined by the Scottish Government. Rateable values are determined by the Assessor.
The Scottish Government has announced a Transitional Relief (TR) scheme for 2017/2018 that applies to certain categories of NDR properties. The scheme is in response to the rateable value increases for certain property sectors. If your gross rates liability (i.e. before reliefs applied) has increased by more than 12.5% (14.75% including an inflationary factor) you may be eligible for Transitional Relief.
The Scottish Government legislation for NDR (Transitional Relief)(Scotland) Regulations 2017 can be found at the following link. www.legislation.gov.uk/ssi/2017/85/contents/made
The Scottish Government legislation specifically includes that the TR can only be considered on an application basis. TR is considered likely to amount to state aid under the European Community (EC) regulation 1998/2006 (de minimis aid regulation) hence the requirement for an application.
Further information on state aid can be found at www.gov.scot/Topics/Government/State-Aid
How do I apply?
If you wish to apply for transitional relief the easiest way to do so is to apply online at: www.highland.gov.uk/transitionalrelief If you are experiencing difficulties applying on-line please contact the Rates Team on 01463 702469. You will need your payment reference number, property description and property address to apply, all of which are detailed on your rates bill.
We will endeavour to deal with your application within 28 days of its receipt wherever practicable. When your application is processed, if you are eligible for TR you will receive an amended rates bill detailing the TR granted for 2017/18 and the revised amount payable. If you are the new owner/tenant/occupier of the property for which you have received a rates bill or have vacated the property please provide the relevant details by emailing the Rates Team at nondomesticrates@highland.gov.uk.