The Scottish government has introduced unique business rates reliefs it believes will help to attract investment and grow business in the region.
On 1 April 2018, the Scottish government introduced the Business Growth Accelerator (BGA). This is a relief that provides a tax holiday from business rates for new build properties for 12 months after they are first occupied. It also ensures that businesses will not see rates increases from improvements to an existing property until one year after the work is completed.
BGA has been designed to remove barriers to investment and allows new ventures to get off the ground by removing their rates burden at the initial stages.
The government also announced an expansion to the Fresh Start relief. This provides 12 months of 100% rates relief to all newly occupied properties, with rateable values below £65,000, that have previously been vacant for 6 months or more.
This encourages the reoccupation of previously vacant property and allows businesses which take on these properties to reduce their costs in the first year.
Finance Minister Kate Forbes le
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