Local government finance circular 4/2022 - non-domestic rates relief: guidance

This circular provides general information relating to current arrangements for non-domestic rates reliefs in 2022 to 2023. It also provides examples of supporting documentary evidence. The information was compiled with the involvement of officers from COSLA and the IRRV.

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Hardship Relief

122. The key legislation is section 25A of the Local Government (Scotland) Act 1966.

123. A local authority may award up to 100% relief if the applicant would otherwise sustain hardship, and if doing so was reasonable in light of the interests of council taxpayers.

124. This relief is discretionary and generally 75% funded by the Scottish Government.

125. If the applicant's activity is commercial in nature, then the relief may be TCA MFA.



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