2026/27 Non Domestic Rates - Important information
Revaluation
In 2026, the majority of rateable values will change as a result of the revaluation. The Assessor is responsible for revaluation, and if you have any enquiries regarding your property’s rateable value, please contact the Assessor at assessor@highland.gov.uk.
Your 2026/27 rates bill is calculated using the 1 April 2026 rateable value multiplied by the appropriate poundage as noted on your annual bill.
Revaluation Transitional Relief
Revaluation Transitional Relief is available for eligible property. You do not need to apply for this relief and if you qualify your relief is detailed on your 2026/27 annual bill.
More information on Transitional Relief
Small Business Bonus Scheme (SBBS) Relief
SBBS levels are being maintained from 1 April 2026. A review of all entitlements will take place during 2026/27. If you were previously in receipt of SBBS relief, your entitlement will end on 31 March 2026, and you must make a new application.
Due to the volume of applications being submitted, it will take some time for all applications to be processed and revised bills issued. You do not have to pay your 2026/2027 rates bill until you are notified if you are eligible for SBBS relief.
View levels of relief available and general information about the SBBS
Small Business Bonus Scheme (SBBS) Transitional Relief
From 1 April 2026, this scheme provides relief to ratepayers affected by a reduction in relief entitlement due to the 2026 revaluation. The relief reduces the net bill increase in
2026/2027 to 25%. In 2027/2028 and 2028/2029 it will reduce the net bill increases to 50% and 75%, respectively.
Self-Catering Revaluation Transitional Relief
A relief scheme has been created specifically for the self-catering sector affected by a significant increase in rateable values as a result of the 2026 revaluation. The specific caps for self-catering are detailed below. An application is required, and we will also consider whether the SBBS transitional relief or self catering revaluation transitional relief is applicable to your account.
|
Financial Year |
2026-27 |
2027-28 |
2028-29 |
|---|---|---|---|
|
Cumulative cap |
15% |
32.3% |
52.1% |
Retail, Hospitality & Leisure (RHL) Relief
From 1 April 2026, 15% relief is available for eligible properties in the retail, hospitality and leisure sectors with a rateable value up to and including £100,000. Relief is capped at £110,000 per business per year across Scotland. An additional 25% relief is available for eligible licensed hospitality and music venues (total 40%).
More information on Retail, Hospitality and Leisure relief
If you were in receipt of hospitality relief in 2025/26 and no longer qualify due to an increase in rateable value as a result of the 2026 revaluation, we will consider if you are due hospitality transitional relief when you apply.
Islands and Remote Areas Relief
This relief for Scottish Islands and designated remote areas (Cape Wrath, Knoydart and Scoraig) will continue into 2026/27, which now includes retail and leisure properties. Applications for relief and
More information on Island and Remote Areas relief
Electrical Vehicle Charging Points (EVCP) relief
A new relief is available for ten years from 1 April 2026, where the property consists wholly or mainly of an electric vehicle charging point and associated bay, and the charging point is available for use by members of the public.
Information about rating reliefs available and application forms
Change in circumstances
Has there been a change of ownership, tenancy or occupancy, or have you vacated or moved into a property?
Changes should be notified immediately in writing by downloading a change of circumstances form.
Download a change of circumstances form
Submit your completed and signed form to the Non-Domestic Rates Team.