Business rates discounts

Transitional relief

The transitional relief scheme is continuing into 2020/21 for eligible hospitality sector property with a rateable value not exceeding £1,500,000.  As per The Non Domestic Rates (Transitional Relief) Amendment (Regulations) 2020, the increase in gross liability from 2016/17 to 2020/21 is capped at 74.7 per cent. If the increase in your gross liability from 2016/17 to 2020/21 is less than 74.7 per cent you will not qualify for transitional relief in 2020/21.  

You must reapply for transitional relief in 2020/21. Reapplication is necessary as we require all applicants to complete a state aid declaration.

New applications can only be considered from 1 April 2020.

Apply for transitional relief

To qualify, a property must be occupied and used for one of these purposes:

  • Bed and breakfast accommodation
  • Camping Site
  • Caravan
  • Caravan Site
  • Chalet and holiday hut
  • Guest House, hotel and hostels
  • Public house
  • Restaurants
  • Self-catering holiday accommodation
  • Timeshare accommodation

The Scottish Government legislation states that Transitional Relief must be applied for.