Business Rates Relief

Small Business Bonus Scheme

The Scottish Government has introduced the Small Business Bonus Scheme from 1 April 2008. This scheme replaces the Small Business Rates Relief Scheme. Businesses who use or are entitled to use properties with a combined rateable value of £15,000 or less may be entitled to a reduction in their rates bill.

 

For more details on the scheme, please visit the Scottish Government website at  Scottish Government

If you receive a reduction we will review this regularly. We will also ask you to fill in an application form.

Rural Rates Relief

The occupier of a:

general store,

post office,

public house,

hotel,

petrol filling station,

small food store,

 

in a settlement appearing in West Lothian Council?s Rural Settlement List may be entitled to 50% mandatory relief of their rates. In the case of public houses, hotels and petrol filling stations the rateable value must not exceed £10,500 and for small food stores, general stores and post offices the rateable value must not exceed £7,000.

 

West Lothian Council may also award 50% discretionary relief of rates to occupiers of other properties within the Settlement List. The rateable value of these properties must not exceed £14,000, the gross annual turnover of the business should not be more than £250,000 and the council must be satisfied that they are used for purposes that benefit the local community.

 

You must complete an application form. (A downloadable application will be available here shortly).

Disabled Relief

• residential accommodation is provided for the care or aftercare of people who are ill,
• facilities are provided for the training of people who are ill,
• welfare services or workshops for disabled people are provided.

Charitable and Discretionary Relief

If your organisation is a registered charity the council must grant relief of 80%. This is known as mandatory relief. We can then decide whether you have to pay part of or the rest of the other 20%.

We may grant relief of up to 100% to certain other organisations who, although not registered charities, were not set up to make a profit.

The council has approved a new discretionary relief scheme from 1 April 2008 to 31 March 2013.

If you have already applied for and been awarded relief, the amount will be shown on your bill.

• 100% relief to be granted to all clubs which are recognised as a sporting activity by the sports councils.
• 100% relief to be granted to clubs or societies or other organisations who do not have a licence to sell alcohol, are not set up for profit and are used mainly for recreational purposes.
• 80% relief to be granted to clubs or societies or other organisations who have a licence to sell alcohol, are not set up for profit and are used mainly for recreational purposes.
• An extra 20% discretionary rates relief for organisations already in receipt of mandatory relief if they

 are mainly concerned with working with people aged under 19 

 run a museum (as described in the valuation roll) and do not charge an entry fee; or

provide community facilities in village halls and community centres.

Appeals

• the person named on the bill is not the ratepayer,
• the rateable value or net annual value does not match the entry in the Valuation Roll,
• the rates calculation is wrong,
• a relief, reduction or exemption has not been awarded.

Any appeal must be made, in writing, to:

 

Revenues and Benefits Manager,

Revenues Unit, St.David House,

South Bridge Street,

Bathgate,

EH48 1TT

 

or e-mail businessrates@westlothian.gov.uk

 

You must continue to pay your rates if you appeal.