2026 Transitional Relief Schemes

General

Following the statutory revaluation by Assessors of all non-domestic properties in Scotland on 1 April 2026, the Scottish Government has put in place a number of Transitional Relief schemes to reduce the immediate impact of the largest Rateable Value increases.

General Revaluation Transitional Relief 

This transitional relief scheme is available for all property types.  It will cap increases in gross rates bills following revaluation to a specified percentage increase, dependent on the 1 April 2026 Rateable Value assigned to the property in the Valuation Roll by the Assessor in the 2026 Revaluation. More details of this relief scheme may be accessed by clicking here.

Self-Catering Holiday Accommodation Transitional Relief 

This transitional relief scheme is limited to qualifying Self-Catering units.  It will cap increases in gross rates bills following revaluation to a 15% increase, regardless of  1 April 2026 Rateable Value assigned to the property in the Valuation Roll by the Assessor in the 2026 Revaluation. More details of this relief scheme may be accessed by clicking here.

Small Business Transitional Relief 

This transitional relief scheme is limited to properties which received certain specified reductions or reliefs at 31 March 2026.   Eligibility will include properties which have lost entitlement to specified reliefs or reductions as a result on the increase in their Rateable Value in the 2026 Revaluation.  Qualifying properties will have the net increase in their 2026-27 rates bills limited to 25% of what would have been expected following the 2026 Revaluation. More details of this relief may be accessed by clicking here.

Legislation

2026 Transitional Relief is governed by The Non-Domestic Rates (Transitional Relief)(Scotland) Regulations.  A copy of these regulations may be accessed by clicking here