New Business Property Incentives

If you are an existing business or thinking about starting a business in Perth and Kinross then you could be entitled to some form of rates relief via two different schemes.

Fresh Start Relief

Benefit: 100% rates relief for the first 12 months of occupation

Key Criteria: Premises must have been unoccupied for at least 6 months, rateable value must be less than £100,000.

Business rates relief (known as Fresh Start Relief) may be available to ratepayers occupying certain long term empty properties.

Relief may be awarded where you occupy premises that have a rateable value less than £100,000 (increased from £95,000 as of 1st April 2023) that were previously unoccupied for at least 6 months.

In such circumstances 100% rates relief may be awarded for the first 12 months of occupation.

Apply For Fresh Start Relief Now >

Small Business Bonus Scheme – April 2026 to March 2027

Benefit: Up to 100% rates relief within each financial year (subject to change)

Key Criteria: Premises must have a rateable value less than £12,000 for 100% relief and no more than £20,000 to benefit from up to 25% relief.

Significant changes have been made to the operation of the Small Business Bonus scheme under the terms of the The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023. This has seen the introduction of new tapered thresholds and a change in the award entitlement whether you are the ratepayer of one or more than one subject.

Up to £12,000 – 100%
£12,001 to £15,000 – award will taper from a maximum of 100% to a minimum of 25%
£15,001 up to £20,000 – award will taper from a maximum of 25% to zero

For ratepayers of more than one premises the combined rateable value of all businesses in Scotland will be considered. If you wish to see an estimate of what Small Business Bonus relief you may be entitled to you can use the Scottish Government calculator to do this.

Apply For the Small Business Bonus Scheme Now >

Wider Business Support

The Business, Place and Investment Team is here to provide advice and support on establishing or growing your business in Perth & Kinross. They can connect you with relevant services within Perth and Kinross Council, partner support organisations such as Business Gateway and can advise on various funding streams including support around bringing vacant properties back into use and employability support.

Full details can be found here - Business Support

To speak to a member of the team please get in touch at [email protected].

Vacant Property

The Perth and Kinross Council Vacant Property Development Officers can provide free advise and support to owners on how to sell, rent, repair or convert properties to another use.

Full details can be found here – https://www.pkc.gov.uk/article/14095/Vacant-Property-Development