Transitional Reliefs
General Revaluation Transitional Relief
The General Revaluation Transitional Relief caps bill increases caused by the 2026 revaluation. All properties that would otherwise see an increase above the cap are eligible.
The caps are a percentage of the amount you had to pay as at 31 March 2026.
The caps will not be adjusted for inflation and last for one financial year.
| Rateable Value (per property) | 2026 to 2027 | 2027 to 2028 | 2028 to 2029 |
|---|---|---|---|
| Up to £20,000 |
15% |
40.3% | 93.6% |
| £20,001 to £100,000 | 30% | 87.2% | 227.6% |
| Over £100,000 | 50% | 162.5% | 459.1% |
The cap applies before any other reliefs.
You do not need to apply for this relief and it should be automatically applied to your bill by the council, except for the more generous Revaluation Transitional Relief specifically for eligible self.
| 2026 to 2027 | 2027 to 2028 | 2028 to 2029 |
|---|---|---|
| 15% | 32.3% | 52.1% |
Small Business Transitional Relief
The Small Business Transitional Relief caps bill increases for eligible properties if on 1 April 2026 the property:
- was no longer eligible for the Small Business Bonus Scheme or saw a reduction in your eligibility for the Small Business Bonus Scheme
- was no longer eligible for Rural Rate Relief
- was in receipt of Hospitality Relief on 31 March 2026
- was in receipt of Small Business Transitional Relief in the 2023 revaluation cycle (2023-24 to 2025-26)
This relief reduces the net bill increase in 2026-27 to 25% of what it otherwise would have been.
The cap applies after any other reliefs including any Revaluation Transitional Relief.
Properties that require a short-term let licence to operate but have not obtained one are not eligible for Small Business Transitional Relief.
Check how to apply with your local council.
Business rates
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Aberdeen City Council
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Aberdeenshire Council
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Angus Council
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Argyll and Bute Council
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Clackmannanshire Council
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Comhairle nan Eilean Siar
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Dumfries and Galloway Council
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Dundee City Council
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East Ayrshire Council
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East Dunbartonshire Council
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East Lothian Council
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East Renfrewshire Council
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Edinburgh Council
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Falkirk Council
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Fife Council
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Glasgow City Council
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Highland Council
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Inverclyde Council
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Midlothian Council
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Moray Council
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North Ayrshire Council
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North Lanarkshire Council
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Orkney Islands Council
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Perth and Kinross Council
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Renfrewshire Council
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Scottish Borders Council
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Shetland Islands Council
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South Ayrshire Council
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South Lanarkshire Council
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Stirling Council
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West Dunbartonshire Council
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West Lothian Council