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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Disabled Rates Relief

86. The key legislation is the Rating (Disabled Persons) Act 1978. Up to 100% relief may be available where:

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

87. The applicant will generally be asked to confirm the percentage of floor space used for the qualifying purposes. Floor plans relating to the qualifying area, or area for which relief is to be applied, may also be requested.

88. To determine the eligibility for care homes, the council may request confirmation of registration with Social Care and Social Work Improvement Scotland (otherwise known as the Care Inspectorate).

89. If the property is deemed eligible and the qualifying area has been confirmed at 100%, then the council will generally award 100% rates relief.

90. If the property is deemed eligible and the qualifying area has been confirmed at less than 100%, the council will generally request the Assessor to apportion qualifying parts of the property. The percentage of qualifying area will be used to calculate the percentage of relief to be awarded, provided the qualifying area is greater than 50%.[20]

91. The 100% mandatory element appears to be available across the UK and could be regarded as a general measure and therefore unlikely to be considered capped by the TCA MFA.



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