North Ayrshire Council

Find out how we can help you pay your non-domestic (business) rates bill.

Small Business Bonus Scheme

Provides relief to businesses with properties in Scotland with a combined rateable value of £35,000 or less.

*This will allow a business with 2 or more properties with a cumulative rateable value up to £35,000 to qualify for relief of 25% on individual properties with a RV up to £18,000.

Apply for Small Business Bonus Scheme

Complete and return a Small Business Bonus Application Form (Word, 23kb).

Empty Property Relief

From 1 April 2023 Empty Property Relief is no longer a mandatory relief and local authorities are required to set their own policies for offering discretionary relief to empty properties within their respective boundaries.

North Ayrshire Council have agreed to retain reductions at the same level as the statutory provisions that were in place up to 31 March 2023.

The reductions available for empty premises will continue as follows:

Industrial properties

100% Empty Property Relief

For a maximum of 6 months from the date when the property became vacant. 

90% Empty Property Rate

After 6 months, charged as a percentage of the rate that would apply if the premises were occupied.

All other properties

50% Empty Property Relief

For a maximum of 3 months from the date when the property became vacant. 

90% Empty Property Rate

After 3 months, charged as a percentage of the rate that would apply if the premises were occupied.

Please note: 100% relief applies to the following type of properties:

• rateable value less than £1,700
• listed building, ancient monument or property with a preservation order
• prohibited by Law from occupation (e.g. a Building Warrant has been issued)
• under compulsory purchase order
• unoccupied due to death or insolvency
• properties not comprising one or more buildings or part of a building 

Apply for Empty Property Relief

Complete and return an Empty Property Relief Form (Word, 46kb).

Fresh Start Relief

If you occupy a property which has been awarded Empty Property Relief, for at least 6 months prior to your becoming liable for non-domestic rates and occupying the property, you can claim a 100% discount for a period of 12 months from the date of occupation.

To qualify for this relief the Rateable Value of your property must be £95,000 or less.

Please contact us to see if your property qualifies.

Part Occupied Property Relief

If you have a property which is only partly occupied for a short period of time then you can apply for part-occupied property relief.

If your property is an industrial property, the unoccupied area of the property must be unoccupied for 1 to 6 months for you to be eligible.

For any other property, the unoccupied area of the property must be unoccupied for 1 to 3 months for you to be eligible.

The maximum period of relief which can be awarded is 12 months in total for the same ratepayer. This 12 month period may consist of several separate claims over different financial years.

Apply for Part Occupied Property Relief

Complete and return a Part-occupied Property Relief Form (Word, 43kb). Include a plan of the property showing the unoccupied area.

Charity Relief

Registered charities (or trustees for a charity that use its business premises wholly or mainly for charity purposes) may be eligible for both mandatory and discretionary non-domestic rates relief of up to 100% (80% mandatory and 20% discretionary relief).

Apply for Mandatory Rate Relief

Complete and return a Mandatory Rates Relief Application Form (Word, 45kb).

Non-registered charities and other unlicensed organisations and clubs may be eligible to receive between 20% and 100% discretionary non-domestic rates relief if they:

• are established not for profit
• have an equal opportunities policy in place
• are run for social benefit (such as art clubs, sports, and book clubs)

Apply for Discretionary Rates Relief

Complete and return a Discretionary Rates Relief Application Form (Word, 44kb).

Licensed Sports Club Relief

For any sports club in North Ayrshire to be considered for rate relief it must:

• have an equal opportunities policy in place
• be registered with the controlling body for clubs of that type
• be a sport recognised by the Scottish Sports Council

Licensed clubs that meet these criteria are entitled to receive 50% discretionary non-domestic rate relief. If your turnover is less than £30,000 per year you'll receive an additional 10% relief.

Sports clubs registered with the Inland Revenue as Community Amateur Sports Clubs (CASC) are entitled to receive 80% Mandatory non-domestic rate relief. If your turnover is less than £30,000 per year you'll be entitled to relief of corporation tax as well. For information about registering as a CASC, conditions of this scheme and the benefits available, visit the Inland Revenue website.

Apply for Licensed Sports Club Relief

Complete and return a Licensed Sports Relief Application Form (Word, 42kb).

Rural Relief

50% mandatory relief can be awarded to Post Offices, general stores, petrol stations, small hotels and public houses in a rural community of less than 3,000 people.

To qualify as a Post Office:

• rateable value must be £8,500 or less
• the property must be used wholly or partly as a Post Office
• the Post Office must be the only one in the designated rural community

To qualify as a general store:

• rateable value must be £8,500 or less
• the ratepayer must be involved wholly or mainly in the retail sale of food and general household goods
• the general store must be the only one in the designated rural community

To qualify as a petrol filling station, small hotel or public house:

• rateable value must be £12,750 or less

We have discretionary powers to top up this relief to 100% for these businesses, schools, village halls, car parks, public conveniences and other subjects which:

• provide a service that benefits the community
• have a rateable value of £17,000 or less

Apply for Rural Relief

Complete and return a Rural Relief Application Form (Word, 41kb).

Disabled Rates Relief

Relief of non-domestic rates can be granted for an organisation that provides training, welfare or care for disabled persons. To qualify for relief the premises must be used for 1 of the following:

• the provision of residential accommodation for the care or aftercare of disabled persons or people suffering from illness
• the provision of training or activity facilities for disabled persons or persons suffering from illness
• the provision of welfare services for disabled persons
• the provision of employment or work facilities for disabled persons
• the provision of sheltered employment by a local authority
• ancillary purposes (eg office space, laundry, canteen) whose main purpose is to support premises which provide care to disabled people and already receives disabled relief

Please note: Institutions whose main purpose is to provide medical treatment are not eligible, eg  hospitals, doctor surgeries, dental surgeries.

Apply for Disabled Rate Relief

Complete and return a Disabled Rates Relief application form (Word, 46kb).

Please note: If applying for disabled rates relief for a nursing home, we'll require details of the number and type of staff in the nursing home. It's not essential for the purposes of this application that your staff have professional nursing or medical qualifications.

Non Domestic Rates: Retail, Hospitality and Leisure (RHL) Relief 2022-23

Retail, Hospitality and Leisure relief (RHL) will be available for the first three months of 2022/23 financial year (April – June).

This relief is a 50% reduction on the gross charge for this period and any award is capped at £27,500 per ratepayer across all your properties.

An application form is required to apply for the relief, please see the links and relevant documents below.

Where the council deems your property eligible based on the information provided, this will be awarded and will appear in your Non-Domestic Rates bill for the Financial Year 2022/23 (subject to the Bill having being issued after the award, otherwise a revised Bill will be re-issued).

An application form is available below: 

• Retail, Hospitality and Leisure Relief Application form (Word, 33kb)
• Retail, Hospitality and Leisure Relief Application form (PDF, 146kb)

Please complete and submit your application by email to businessrates@north-ayrshire.gov.uk

Before submitting your application please read the privacy notice and schedule 1 of the regulations detailing the class of eligible property.

Please complete the Subsidy and Aid Information form if you answer yes to section 3 of the application form.

*Please note it may not be possible to have your relief awarded prior to your annual non domestic rates notice being issued for 2022-23. Once this is awarded you will receive an amended notice confirming your relief.