Business rates
2025/26 Non Domestic Rates - Important Information
2025-26 Poundages
- Rateable values up to and including £51,000 - 49.8p
- Rateable values between £51,001 and £100,000 - 55.4p
- Rateable values over £100,000 - 56.8p
Empty Property Relief
The relief available for empty properties has changed from 1 April 2024, and further changes are effective from 1 April 2025. Your 2025-26 bill details your new charge.
Hospitality Relief
This new relief is available to designated hospitality properties from 1 April 2025. 40% relief is available for properties with a rateable value of £51,000 or less, capped at a sum of £110,000 per ratepayer throughout Scotland.
Islands and Remote Areas Relief
This relief for Scottish Islands and designated remote areas (Cape Wrath, Knoydart and Scoraig) will continue into 2025-26.
From 1 April 2025 small music venues are now eligible to apply. If you received this relief in 2024-25, you will need to reapply in 2025-26.
Enterprise Relief
The levels of relief available to properties situated in an enterprise area are reducing in 2024-25 and are further reducing in 2025-26.
Due to the changes in relief levels, a reapplication is required.
Small Business Bonus
A review of small business bonus entitlement was carried out in 2023-24. You can apply and reapply on our Small Business Bonus Scheme webpage.
When you apply for the Small Business Bonus Scheme, we will consider whether Small Business Bonus Transitional Relief is applicable to your account.
Revaluation Transitional Relief
If you were in receipt of Revaluation Transitional Relief in 2024-25 and you continue to be eligible, your relief will be detailed on your 2025-26 annual bill..
Rural Transitional Relief
If you were in receipt of Rural Transitional Relief in 2024-25 and continue to be eligible, your relief is detailed on your 2025-26 annual bill. New applications are still being accepted.
Information about the rating reliefs available and application forms can be found on the Non-Domestic Rates Discounts webpage. Select the relief you are interested in from the numbered list detailed on our webpage.
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.
Submit your completed and signed form to the Non-Domestic Rates Team.