The Scottish Government has introduced transitional relief under as amended by .
What this relief is
This relief is separate from General Revaluation Transitional Relief provided under the same regulations. General Revaluation Transitional Relief applies to all property types. It limits how much your bill can increase by a specific percentage which depends on your property's rateable value on 1 April 2026.
Revaluation Transitional Relief for the self-catering sector delivers a separate cap on bill increases at 15% per year, for those self-catering properties seeing the biggest increases in rateable values at the 2026 revaluation up to the next revaluation in 2029.
Cumulative cap on increases
For self-catering properties, the cumulative cap on gross rates increases compared to 2025 /26 is
- 15% in 2026 /27
- 32.3% in 2027 /28
- 52.1% in 2028 /29
How to apply
You must apply for Revaluation Transitional Relief for Self-Catering. This relief is not awarded automatically like the General Revaluation Transitional Relief.
Do not apply if your property already receives 100% Non-Domestic Rates relief, such as the Small Business Scheme.
Subsidy control rules
This rates relief is treated as Minimal Financial Assistance (MFA) under the .
The application form tells you what other information we need. If we grant relief, the MFA amount is the discount shown on your bill.
You must keep a written record of any MFA you receive. Keep this record for at least 3 years from the date the relief was given. You may need to show how much MFA you have received in total, and whether you have reached the cumulative threshold.
Apply online
Apply for Revaluation Transitional Relief for Self-Catering
If you have successfully applied for this relief, we will be unable to issue an amended bill for 2026/27 at this time. This is due to system restrictions from our supplier which we are hoping to be resolved as soon as possible.
You can continue to make payments in the interim, these will be reflected on your revised demand notice when it is issued which will be split over a reduced instalment period. Recovery action for 2026/27 will be suspended until amended bills have been issued.