Non Domestic Rates 2017/18 

The Highland Council is reminding Non-Domestic Rates (NDR) customers of the various reliefs available. 

NDR is also known as Business Rates. The various reliefs can be found at:
http://www.highland.gov.uk/info/2/business_rates

Reliefs available include the Small Business Bonus Scheme and, for 2017/18, the Transitional Relief (TR) Scheme.

Following the revaluation of all non-domestic properties on 1st April 2017 by the Assessor, the Council is seeking applications for the small business bonus scheme. To date more than 7,500 business within the Council area have applied with small business bonus relief totalling £12.5 million awarded for 2017/18. 

Applications for the small business bonus scheme can be made online by following the direct link: www.highland.gov.uk/sbbs

The Scottish Government has also 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.  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

Applications for TR can be made online by following the direct link: www.highland.gov.uk/transitionalrelief

Applicants should note TR is considered likely to amount to state aid under European Community Rules. 

Anyone requiring assistance or information on the scheme can phone the non-domestic rates team on 01463 702984.