Business properties in Scotland with a combined rateable value of £18,000 or less may receive relief up to 31 March 2016.
Following revaluation on 1 April 2017 the thresholds are set out below.
Thresholds by rateable value (rv)
- 100% relief can be granted for £0 - £15,000
- 25% relief can be granted for £15,001 to £18,000
For more than one property
RV relates to businesses with multiple properties whose combined rateable value is £35,000 or less will be eligible for relief of 25% for each property with a rateable value of £18,000 or less.