Simple terms explainer:
Councils are responsible for applying discounts or exemptions to business rates when certain conditions are met. For example, if a property is empty, it may qualify for Empty Property Relief, which reduces the amount of tax owed. Councils also handle other types of relief, such as for small businesses, charities, or renewable energy projects, making sure these are applied fairly and according to government rules.
Legal status
Statutory
Duty category
Revenues and benefits
Duty type
Compliance
Social determinant of health
Economic stability
Emerging policy and legislation
2
Bodies with shared interest
Institute of Revenues, Rating and Valuation (IRRV)
Scottish Assessors Association (SAA)
Chartered Institute of Public Finance and Accountancy (CIPFA)
Standards and frameworks
2