The Scottish Government has introduced a relief under .
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 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.
Revised demand notices are expected to be issued by June. You can continue to make payments in the interim, these will be reflected on your revised demand notice which will be split over a reduced instalment period. For example, June to February or June to March, depending on whether you are a 10 or 12 monthly payer.
Annual payers should pay at the end of June as normal and recovery action for 2026/27 will be suspended until amended bills have been issued.