Business rates: Transitional Relief

There are 3 different Transitional Relief schemes available for 2023 to 2026.

Provisions have been made by the Scottish Government to limit the increase in Non-Domestic Rates charges, resulting from the 2023 revaluation exercise, effective from 1st April 2023.

The provisions cover:

• A general award based on an increase in rateable value
• A cap on the charge increase for small businesses losing entitlement to certain relief awards
• Reductions for premises located on parks and being charged rates for the first time

View business rates privacy notice (PDF 487KB).

General Revaluation Transitional Relief

If you are entitled to the General Revaluation Transitional Relief, this will be automatically applied to your Non-Domestic rates account. You do not need to apply for this relief.

For the 2023 Revaluation cycle, the relief scheme will look at the gross amount of Business Rates payable at 31st March 2023,
compared to the gross amount payable at 1st April 2023 as a result of Revaluation from this date.

The gross charge is the rateable value on that day multiplied by a poundage factor. The poundage factor is the non-domestic property rate for that year, either the Basic Property Rate, Intermediate Property Rate of Higher Property Rate, as the case may be.

Increases will be limited as show in the following table:

In order to be eligible for this relief, the property requires to have been shown in an entry on the valuation roll on both 31st March 2023 and 1st April 2023. Properties with a nil rateable value on 1st April 2023, or which had a nil rateable value on 31st March 2023 are not eligible.

Small Business Transitional Relief

Small Business Transitional Relief caps the maximum increase in your rates bill compared to what you had to pay on 31st March 2023 at:

• £600 in 2023 to 2024
• £1,200 in 2024 to 2025

This is available for properties that:

• were entitled to Small Business Bonus Scheme Relief on 31st March 2023
• were entitled to mandatory or discretionary Rural Relief on 31st March 2023
• are no longer entitled on 1st April 2023

To be eligible for this relief, the property requires to have been shown in an entry on the valuation roll on both 31st March 2023 and 1st April 2023. Properties with a nil rateable value on 1st April 2023, or which had a nil rateable value on 31st March 2023 are not eligible.

You must apply for this relief.

Apply for Small Business Transitional Relief

Parks Transitional Relief

Parks Transitional Relief reduces bills for properties in parks liable for rates for the first time on 1st April 2023. You will get:

• 67% relief in 2023 to 2024
• 33% relief in 2024 to 2025

To apply for this relief please contact our business rates team.