Non-domestic rates relief guidance for 2026-2027
Business rates reliefs can reduce your rates bill if your property or organisation meets certain criteria. Reliefs may be available for small businesses, charities and community organisations, rural properties, or where a rates bill has increased significantly following revaluation.
The guidance covers:
- which reliefs are available in 2026-27
- how eligibility is assessed
- how reliefs are calculated
- what evidence may be required to support an application
It also explains transitional relief, which is designed to help ratepayers manage changes to their rates bill following the most recent revaluation, and the Small Business Bonus Scheme, one of the main reliefs available to eligible smaller businesses.
This guidance is issued by the Scottish Government and used by councils across Scotland to make sure rates reliefs are applied fairly, consistently and transparently. Each local authority is responsible for administering reliefs and deciding individual applications in line with this guidance