Non-domestic rates - money off your bill

This relief type is subject to Subsidy control rules under Subsidy Control Act 2022. Information is available on our Rates relief and subsidy control page.

General Revaluation Transitional Relief

• General Revaluation Transitional Relief caps increases in gross rates for the next 3 years as noted below
• this relief will be automatically applied to bills
• this relief is not available to self-catering properties

General Revaluation Transitional Relief caps 2026/27 to 2028/29

Transitional relief for small and rural properties

2026/27

From 1 April 2026, all non‑domestic properties in Scotland were revalued. As a result, some ratepayers may no longer qualify for Small Business Bonus Scheme relief or rural relief, or may receive a lower level of support.

Small Business Transitional Relief is available if you lose eligibility for Small Business Bonus Scheme relief (including shootings and deer forests, but excluding properties that need a short‑term let licence and do not have one), rural relief or hospitality relief following the revaluation.

You need to apply for this relief. If your application is successful for 2026/27, it will be awarded automatically for 2027/28 and 2028/29.

Small/rural transitional relief caps 2026/27 to 2028/29 

2023/24 – 2025/26

From 1 April 2023, all non‑domestic properties in Scotland were revalued. This meant some ratepayers were no longer eligible for Small Business Bonus Scheme relief or Rural Relief, or received a lower level of support due to an increase in their rateable value.

Small Business Transitional Relief was introduced in 2023/24 to limit the increase in rates bills for affected properties. Bills were capped at £600 for 2023/24 and £1,200 for 2024/25.

You need to apply for this relief. If your application is successful for 2023/24, it will be awarded automatically for 2024/25 and 2025/26.

Transitional relief (self-catering properties with short term let licence)

This relief caps the increases in bills for licensed self-catering properties from 1 April 2026, for the next 3 years as below.

You need to apply for this relief. If your application is successful for 2026/27, it will be awarded automatically for 2027/28 and 2028/29.

Processing times

We aim to respond within 10 working days. Due to high volumes of customer contact, there may be delays, but we will process your enquiry as soon as we can.