The Scottish Government recently outlined changes to the administration of Non-Domestic Rates for the financial year 2026/27.
They are as follows:
Poundage rates - 2026/27
The Basic Property Rate has been frozen with Intermediate and Higher rates being increased in line with inflation.
| Property rate | Rateable Value (RV) | Poundage |
|---|---|---|
| Basic | Up to £51,000 | 48.1 pence |
| Intermediate | £51,001 to £100,000 | 53.5 pence |
| Higher | Over £100,000 | 54.8 pence |
Small Business Transitional Relief
Any increase in rates for 2025/26, due to changes to the Small Business Bonus Scheme, will be capped at £1800. In 2024/25 the increase was limited to £1200 and in 2023/24 the increase was limited to £600.
General Revaluation Transitional Relief
The General Revaluation Transitional Relief caps bill increases caused by the 2026 revaluation. All properties that would otherwise see an increase above the cap are eligible.
The caps are a percentage of the amount you had to pay as of 31 March 2026.
The caps will not be adjusted for inflation and last for one financial year.
General Revaluation Transitional Relief caps on bill increases
| Rateable Value | 2026 to 2027 | 2027 to 2028 | 2028 to 2029 |
| up to £20,000 | 15% | 40.3% | 93.6% |
| £20,001 to £100,000 | 30% | 87.2% | 227.6% |
| Over £100,000 | 50% | 162.5% | 459.1% |
The cap applies before any other reliefs.
You do not need to apply for this relief, it should be automatically applied to your bill by the council, except for the more generous Revaluation Transitional Relief specifically for eligible self.
Self-catering holiday accommodation Revaluation Transitional Relief caps on bill increases relative to 31 March 2026
| 2026 to 2027 | 2027 to 2028 | 2028 to 2029 |
| 15% | 32.3% | 52.1% |
