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.
Apply for Small Business Transitional Relief
If you have successfully applied for this relief, we cannot issue an amended bill right now. This is due to a system issue with our supplier, which we hope to resolve soon.
We will issue demand notices as soon as possible. You can continue to make payments in the meantime. These will show on your revised deman notice when issued, which will be split over a reduced instalment period for the remainder of the financial year.
If you pay annually, please pay at the end of June as normal. We will not take recovery action for 2026/27 until we have issued amended bills.