Business Rates charges 2026/27
Business Rates are also referred to as non-domestic rates.
The amount of Business Rates charged is calculated by multiplying the non-domestic rate (NDR) per pound by the rateable value of your property.
The non-domestic rate per pound is set by the Scottish Government.
The rates for 2026/27 are as follows:
| Basic Rate Poundage (Rateable Value below £51,001) | 48.1 pence per pound |
| Intermediate Property Rate (Rateable Value between £51,001 and £100,000 | 53.5 pence per pound |
| Higher Property Rate (Rateable Value above £100,000) | 54.8 pence per pound |
Water and waste water charges
Your Business Rates bill does not include water and waste water charges.
If you have any questions about your water and waste water charges, please contact Scottish Water.
Revaluation Transitional Relief
Revaluation Transitional Relief will be available for the next three years (2026-27 to 2028-29) and will cap increases in gross rates liabilities for those seeing the highest increases in rateable values at revaluation.
The annual cap in 2026/27 is 15% for small properties, 30% for medium-sized properties and 50% for large properties. The annual cap for self-catering properties will be 15%.
| 2026/27 | 2027/28 | 2028/29 | |
|---|---|---|---|
| Small - Rateable Value up to £20,000 | 15% | 22% | 38% |
| Medium - Rateable Value between £20,001 and £100,000 | 30% | 44% | 75% |
| Large - Rateable Value over £100,000 | 50% | 75% | 113% |
| Self-catering | 15% | 15% | 15% |
Small Business Bonus Scheme
100% Small Business Bonus Scheme relief is available for properties with a rateable value up to £12k.
The upper rateable value threshold for individual properties to qualify for Small Business Bonus Scheme relief is £20k.
Small Business Bonus Scheme relief tapers from 100% to 25% for properties with rateable values between £12,001 and £15k, and from 25% to 0% for properties with rateable values between £15,001 to £20k. The cumulative value of ratepayer properties cannot exceed the threshold of £35k.
Car parks, car spaces, advertisements, betting shops, some deer forests and shootings, and properties used for payday lending, are excluded from eligibility for SBBS.
Apply for Small Business Bonus Scheme
Small Business Transitional Relief
The Small Business Transitional Relief scheme ensures that properties that lost Small Business Bonus Scheme eligibility do so in a phased manner. To be eligible, the property should have been entitled to SBBS on 31 March 2026 and no longer entitled on 1 April 2026 due to their rateable value increasing at the 2026 revaluation beyond the qualifying threshold(s). The net bill increase is capped at 25% 2026/27, 50% in 2027/28 and 75% in 2028/27.
Retail, Hospitality and Leisure Relief
The Scottish Government introduced a new 15% relief in 2026/27 for Retail, Hospitality and Leisure businesses. The relief is caped at £110,000 per year per ratepayer. The defined property class types are:
- bed and breakfast accommodation
- camping site
- caravan
- caravan site
- chalet, holiday hut and bothy
- self-catering holiday accommodation
- timeshare accommodation
- market
- retail shop
- leisure
- service providers
- massage parlour or health spa
- funeral parlour
- travel agency
Apply for Retail Hospitality and Leisure Relief
Licenced Premises and Music Venue Relief
The Scottish Government introduced a new 40% relief in 2026/27 for Licenced Premises and Music Venues. The relief is caped at £110,00 per year per ratepayer. The defined property class types are:
- guest house, hotel and hostel
- public house or night club
- restaurant