You are applying for relief under The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2026.
This relief limits how much your rates bill can increase in 2026 /27. Your bill increase is capped at 25% of what it would otherwise have been, after any other relief has been applied.
Who this relief is for
To qualify, you must have been entitled to one of the following reliefs on 31 March 2026
- Small Business Bonus relief
- Hospitality Relief
- Small Business Transitional Relief
- Mandatory or discretionary Rural Relief, but only if you are no longer entitled to it from 1 April 2026 because your Rateable Value increased above the qualifying threshold at the 2026 revaluation.
Who cannot apply
You cannot apply if your property lost Small Business Bonus relief from 1 April 2026 because it requires a short-term let licence but does not have one.
Your responsibilities
By submitting this form, you confirm you are the ratepayer for the properties declared and that at least one qualifying criterion is met.
You must answer all questions accurately and honestly. We will reclaim any relief incorrectly awarded because of incomplete, incorrect or fraudulent information.
What you will need
Before you start, have the following ready
- your business rates account reference number
- the rateable value and address of every property you are applying for
- your short-term let licence number (if your property requires one to operate)
You can find your account reference number in the top right corner of your rates bill. If you do not know your Rateable Value, it is also shown on your bill or on the Scottish Assessors' website.
