Business Property Incentives

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 2023 to March 2024

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 >

Studies & Research

Perth & Kinross Council have commissioned several studies over the past 12 months to ensure our understanding of shopping and leisure habits of residents and visitors to the region as well as market demand for the supply of suitable development land.  The published reports from this research are listed below.

The Perth & Kinross Retail Study (PDF) [4MB] was updated in February 2023. We regularly commission studies to ensure we understand the shopping and leisure habits of residents and visitors and that the supply of floorspace is sufficient to meet our needs. We also use this study to monitor the health and function of our centres and their qualitative needs for improvement. This study provides an evidence base to assist PKC with its work on the Local Development Plan review and related economic development frameworks.

The Employment land and Property Market analysis (PDF) [3MB] was finalised December 2022. Perth & Kinross Council commissioned this study to provide analysis of the employment land and property markets, including analysis of market transactions, the Perth & Kinross’s current Local Development Plan employment allocations, and the Council’s Commercial portfolio. The employment land and property market analysis will inform and underpin the development of the new Local Development Plan (LDP), the review of Perth & Kinross Council’s Investment Property Strategy, its Commercial land and property portfolio, and Commercial Property Investment Programme.

Savills were appointed to undertake research and provide recommendations on the issue of increasing residential capacity and occupancy in each of the seven Scottish city centres. The cities included in the study are Aberdeen, Dundee, Edinburgh, Glasgow, Inverness, Perth and Stirling. Individual reports have been prepared for each of the seven Scottish cities. There is a Perth Reduce Vacant & Derelict Land Report (PDF) [840KB], a Perth Increase Resident Capacity report (PDF) [2MB] and a Summary Final Report (PDF) [372KB]which provides an overview of the topic across the seven cities.

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 –

Receive business updates