The Highland Council is issuing important updates regarding Non‑Domestic Rates for the 2026/27 financial year.
All ratepayers are urged to review the changes, as they may affect liability and the amount payable.A leaflet detailing rating information will be enclosed with all Highland Council annual rates bill due to be issued on 7 and 8 April 2026.
2026 Revaluation
A national revaluation takes effect from 1 April 2026, meaning most rateable values will change. Ratepayers should contact the Assessor at assessor@highland.gov.uk with any enquiries about their property’s rateable value. Further details are available at www.saa.gov.uk. Rates bills are calculated using the new 2026 rateable value and the relevant poundage.
Transitional Reliefs
Revaluation Transitional Relief will be automatically applied where eligible and will appear on the annual bill. More information is available at www.highland.gov.uk/transitionalrelief.
The Small Business Bonus Scheme (SBBS) continues from 1 April 2026, but all existing awards end on 31 March 2026. Businesses must reapply at www.highland.gov.uk/sbbs.
SBBS Transitional Relief will support those facing reduced entitlement due to an increase as a result of the revaluation on 1 April 2026, capping bill increases over three years. Eligibility will be assessed upon reapplication.
A dedicated Self‑Catering Revaluation Transitional Relief scheme is also being introduced for self-catering properties facing significant valuation increases, with capped annual increases from 2026–2029.
Sector-Specific Reliefs
From 1 April 2026:
- Retail, Hospitality & Leisure Relief: 15% relief for eligible properties up to £100,000 rateable value, capped at £110,000 per business. An additional 25% applies to licensed hospitality and music venues (40% in total)
- Islands and Remote Areas Relief will continue for hospitality properties and now includes retail and leisure sectors.
- A new EV Charging Point Relief provides ten years of relief for property wholly or mainly used as a public‑use charging point site.
Details and applications for all reliefs are available at www.highland.gov.uk/businessratesdiscounts.
Changes in Occupancy
Ratepayers must report changes in ownership, tenancy or occupancy immediately using the Change of Circumstances form at www.highland.gov.uk/nondomesticrates, or by writing to the Non‑Domestic Rates Team, PO Box 5650, Inverness, IV3 5YX. For general enquiries, call 01463 702984.