In Scotland, the transitional relief scheme means that rates bills in 2005/06 are restricted to 12.5% plus inflation over the amount paid in 2004/05, effectively a total limit of a 16% increase. Those who benefited from a reduction in rates bill following the Revaluation will have these reductions limited to no lower than 10% plus inflation from the amount paid in 2004/05, effectively no more than a 7.2% reduction.
Transitional relief is phased out by reducing to 66% in 2006/07 and 33% in 2007/08. A similar scheme applies in England but no transitional relief applies in Wales.
Empty or part empty properties
Generally, where a property is completely vacant, 100% empty relief is available for the first 3 months then a 50% charge applies. Certain properties, such as those previously used for industrial purposes, can obtain exemption from the 50% charge.
In certain cases, short term relief of rates on part only of a property, may be available for periods of up to one year.
Other non-discretionary rate reliefs
In Scotland, the RV threshold for 50% mandatory rate relief for qualifying rural post offices, general stores and small food stores is £7,000; for qualifying rural petrol filling stations, small hotels and public houses, the threshold is £10,500.
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