Transitional Relief

The Scottish Government have introduced new legislation in March 2017 that capped Non Domestic Rates Revaluation increases at 12.5% for specific business categories.  The categories included are 

  • bed and breakfast accommodation
  • camping site
  • caravan
  • caravan site
  • chalet and holiday hut
  • guest house, hotel and hostels       
  • public house
  • restaurants
  • renewable energy generation
  • self-catering holiday accommodation
  • timeshare accommodation.

This relief is only for the period of the current 2017/18 financial year and only properties currently being used for one of the above specified categories are eligible to apply.

Download Transitional Relief application form (PDF - 143.19 KB)

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