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 site
- chalet and holiday hut
- guest house, hotel and hostels
- public house
- 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.