Levy rebates

This page is for One Linlithgow member businesses (i.e. levy payers), who have received their Year 2 Business Improvement District levy invoice.

The covering letter issued along with the invoice explains that rebates are available to those businesses worst affected by enforced closures. This page explains in greater detail the terms and conditions applied to the rebate scheme.

Eligibility

Rebates are subject to the applicant’s payment of both Year 1 and Year 2 levy liability. Payment must be settled in full (or Direct Debit must be in place and up-to-date) before rebate can be approved. One Linlithgow will not approve any rebate until West Lothian Council confirms. This process can take up to 4 weeks.

Only businesses forced to close during either of the two enforced closures (or both) between October 2020 and February 2021 will qualify for a rebate.

In exceptional circumstances, One Linlithgow may consider individual applications from businesses, which do not fulfil all of the above eligibility criteria, but this will be entirely at the discretion of the One Linlithgow Board of Directors. Applicants not fulfilling the criteria are unlikely to have an application approved.

How much is the rebate?

The value of a rebate is calculated from “core” levy, not including Mill Road or town-centre “zone” levy charges. Activity subsidised by zone levy payments remains unchanged and has not been subsidised by Government Covid-19 funding.

The rebate equals 50% of “core” levy payable on the One Linlithgow Year 2 levy invoice. For example, if a town-centre business’ core levy payment is £120 and town-centre “zone” levy is £70, then the rebate would be (£120÷2=) £60, following confirmation of eligibility and levy payment status.

Why don’t I just get a discount on the original levy invoice?

BID levy is effectively a tax, which business voted to pay in exchange for services provided by the BID (in Linlithgow’s case, One Linlithgow Ltd.). Legally, it must be collected in full by the Local Authority (West Lothian Council).

One Linlithgow Ltd. is a private company (not for profit), so cannot collect the BID levy directly. Instead, West Lothian Council collects it, then transfers the money to One Linlithgow to deliver the projects and services set out in the business plan. One Linlithgow issues rebates from its internal funds directly back to the levy payer, avoiding unnecessary “red tape”.

I’m still not sure if I’m eligible/how it works.

One Linlithgow’s contact details are shown on your invoice’s covering letter, or you can contact us here.