The Scottish Government has introduced a relief under The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2026.
This relief limits how much your rates bill can increase each year.
- 2026/ 27. This relief reduces the net bill increase to 25% of what it otherwise would have been. After any other relief has been applied, subject to qualifying conditions being met.
- 2027/ 28. It will reduce the net bill increases to 50% of what they would otherwise have been.
- 2028/ 29. It will reduce the net bill increases to 75 % of what they would otherwise have been.
Who can apply
To be eligible for this relief, the property must have been shown in an entry on the valuation roll on both 31 March 2026 and 1 April 2026.
Do not apply if your property already receives 100% Non-domestic Rates relief. For example, through the Small Business Bonus Scheme.