Transitional Reliefs
General Revaluation Transitional Relief
The General Revaluation Transitional Relief caps bill increases caused by the 2023 revaluation.
The caps are a percentage of the amount you had to pay as at 31 March 2023.
The caps will not be adjusted for inflation and last for one financial year.
| Rateable Value (per property) | 2023 to 2024 | 2024 to 2025 | 2025 to 2026 |
|---|---|---|---|
| Up to £20,000 | 12.5% | 40.6% | 93.3% |
| £20,001 to £100,000 | 25% | 87.5% | 228.1% |
| Over £100,000 | 37.5% | 140.6% | 411.3% |
The cap applies before any other reliefs.
This relief will automatically be applied to your bill.
Small Business Transitional Relief
The Small Business Transitional Relief caps bill increases if the 2023 revaluation meant that you:
- are no longer eligible for the Small Business Bonus Scheme
- saw a reduction in your eligibility for the Small Business Bonus Scheme
- are no longer eligible for Rural Rate Relief
The maximum increase in your rates bill for each qualifying property compared to what you had to pay on 31 March 2023 is capped at £1,800 in 2025 to 2026.
The cap applies after any other reliefs.
Check how to apply with your local council.
Business rates
-
Aberdeen City Council
-
Aberdeenshire Council
-
Angus Council
-
Argyll and Bute Council
-
Clackmannanshire Council
-
Comhairle nan Eilean Siar
-
Dumfries and Galloway Council
-
Dundee City Council
-
East Ayrshire Council
-
East Dunbartonshire Council
-
East Lothian Council
-
East Renfrewshire Council
-
Edinburgh Council
-
Falkirk Council
-
Fife Council
-
Glasgow City Council
-
Highland Council
-
Inverclyde Council
-
Midlothian Council
-
Moray Council
-
North Ayrshire Council
-
North Lanarkshire Council
-
Orkney Islands Council
-
Perth and Kinross Council
-
Renfrewshire Council
-
Scottish Borders Council
-
Shetland Islands Council
-
South Ayrshire Council
-
South Lanarkshire Council
-
Stirling Council
-
West Dunbartonshire Council
-
West Lothian Council