Toggle menu

Scottish Parliamentary Elections - 7 May 2026

Information and guidance for voters ahead of the 2026 Scottish Parliament election on Thursday 7 May can be accessed by clicking on the link above

Fresh Start Relief

Details of what conditions need to be met to be awarded fresh start relief and how to apply.

The scheme provides relief of 100% for 12 months where:

  • a property has become occupied following a continuous period of at least 6 months where it was unoccupied, and
  • has a rateable value of no more than £100,000.

The following properties are specifically excluded from this relief:

  • unoccupied properties,
  • used wholly or mainly for payday lending.

In addition to the above, from 1 April 2026 the following properties are specifically excluded from this relief:

  • used wholly or mainly for advertisements,
  • used wholly or mainly for betting,
  • used wholly or mainly for car parking,
  • used wholly or mainly for short-term letting where a licence is required but has not been obtained,
  • certain deer forests, and
  • certain shootings.

How to apply

You can apply for fresh start relief here.