2026 Transitional Relief - Self Catering

 

General

Self-Catering Holiday Accommodation Transitional Relief is available for qualifying Self-Catering units.  It caps gross bill increases at a specified percentage increase.

Qualification

A property will receive Self-Catering Holiday Accommodation Transitional Relief if:

  • it is qualifying Self-Catering Holiday Accommodation - i.e. it holds a Short-term let licence in accordance with article 4 of the Civic Government (Scotland) Act 1982 (Licensing of Short-term Lets) Order 2022;
  •  it is an entry with a Rateable Value of more than zero on the Valuation Roll on 31 March 2026;
  •  it is an entry with a Rateable Value of more than zero on the Valuation Roll on 1 April 2026.

Exclusion

A property will be excluded from receiving Self-Catering Holiday Accommodation Transitional Relief if:

  • it does not hold a Short-term let licence in accordance with article 4 of the Civic Government (Scotland) Act 1982 (Licensing of Short-term Lets) Order 2022;
  • it had a zero Rateable Value at 31 March 2026;
  •  it had a zero Rateable Value at 1 April 2026;
  • it is subject after 1 April 2023 to a merger, split or reorganisation of its Valuation Roll entry.

Amount of Relief

The Self-Catering Holiday Accommodation Transitional Relief scheme limits the increases in the gross rates payable in 2026 to:

• 15.0% for qualifying Self-Catering properties.

Application

Self-Catering Holiday Accommodation Transitional Relief is application based.  It was not be automatically deducted from bills. To download an application form, click here.

Worked Relief Example

Qualification

Property Rateable Value at 31 March 2026 is £110,000
Gross rates bill for 2025-26 of £62,480 (£110,000 x 56.8p)

Property Rateable Value at 1 April 2026 is £135,000
Gross rates bill for 2026-27 of £73,980 (£135,000 x 54.8p)
The Self-Catering Holiday Accommodation Transitional Relief limit to be applied is 15.0% (qualifying Self-Catering unit).
The gross bill increase is £11,500 (which is a 18.4% increase)

Since the increase exceeds the applicable 15% limit, the limit applies.  This limits the increase to £9,372 (£62,480 x 15% = £9,372) reducing the amount of rates payable in 2026-27 after Self-Catering Holiday Accommodation Transitional Relief to £71,852 (£62,480 + £9,372).

Non-Qualification

Property Rateable Value at 31 March 2026 is £110,000
Gross rates bill for 2025-26 of £62,480 (£110,000 x 56.8p)

Property Rateable Value at 1 April 2026 is £115,000
Gross rates bill for 2026-27 of £63,020 (£115,000 x 54.8p)
The Self-Catering Holiday Accommodation Transitional Relief limit to be applied is 15.0% (qualifying Self-Catering unit).

The gross bill increase is £540 (which is a 0.86% increase)

Since the increase does not exceed the applicable 15% limit, there is no entitlement to Self-Catering Holiday Accommodation Transitional Relief.

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