A summary of key changes to non-domestic rates from 1 April 2026.
The rate poundage
The rate poundage and supplements have been set as follows:
- for financial year 2026/2027, the basic rate is 48.1 pence per pound of ratable value
- an intermediate supplement will mean an additional 5.4 pence (giving a total of 53.5 pence) will apply where the rateable value is between £51,001 and £100,000
- a large business supplement will mean an additional 6.7 pence above the rate poundage (giving a total of 54.8 pence) will apply where the rateable value exceeds £100,000
Transitional relief
As 2026 is a revaluation year, transitional relief schemes have been introduced to support those seeing large increases in their rates bills.
Revaluation transitional relief
A standard scheme will apply automatically and will cap the increase in the gross charge for when compared to the charge as of 31 March 2026, by the following values:
| Rateable value | 2026/2027 | 2027/2028 | 2028/2029 |
|---|---|---|---|
| Up to £20,000 | Annual cap 15% | Annual cap 22%, cumulative cap 40.3% | Annual cap 38%, cumulative cap 93.6% |
| £20,001 to £100,000 | Annual cap 30% | Annual cap 44%, cumulative cap 87.2% | Annual cap 75%, cumulative cap 227.6% |
| More than £100,000 | Annual cap 50% | Annual cap 75%, cumulative cap 162.5% | Annual cap 113%, cumulative cap 459.1% |
Alternative scheme for self-catering providers
Operators of self-catering accommodation, for which a short-term let licence is held, can apply to have a 15% cap applied for each year regardless of the rateable value of the premises; this will see the following thresholds applied:
| Rateable value | 2026/2027 | 2027/2028 | 2028/2029 |
|---|---|---|---|
| Any | Annual cap 15% | Annual cap 15%, cumulative cap 32.3% | Annual cap 15%, cumulative cap 52.1% |
Small business transitional relief
Further relief, referred to as small business transitional relief, is available on application to ratepayers where the net charge has increased and one of the following criteria apply:
- in receipt of small business bonus relief on 31 March 2026
- in receipt of rural relief on 31 March 2026 but now exceed the qualifying threshold
- in receipt of hospitality relief on 31 March 2026
- in receipt of small business transitional relief (meaning the £1,800 cap) on 31 March 2026
Where awarded, this will reduce the net bill increase to 25% of what it otherwise would have been.
Small Business Bonus Scheme
The Small Business Bonus Scheme continues with the same qualifying thresholds as those that applied during 2025/2026.
Exclusions remain in place for unoccupied premises and those used for advertisements, betting, parking places and payday lending.
Further exclusions have been introduced for premises that require a short-term let licence but have not obtained one, and for certain deer forests and shooting rights.
Due to the nature of these new exclusions and the impact of the non-domestic rates revaluation exercise, we are seeking new applications to ensure that the correct level of award is given.
Retail, hospitality and leisure relief
New retail, hospitality and leisure relief schemes have been introduced for 2026/2027.
Awards of 15% or 40% are available, upon application, to ratepayers of certain premises with a ratable value of £100,000 or less which are used wholly or mainly for certain retail, hospitality, and leisure activities.
The relief, across all premises in Scotland, is restricted to £110,000 per ratepayer and is also subject to subsidy control rules.
Fresh Start relief
Changes have been to Fresh Start relief from 1 April 2026, excluding the following from eligibility:
- accommodation of one or more advertisements
- provision of facilities for betting
- payday lending
- those that require a short-term let licence but have not obtained one
- some deer forests and shootings
Premises requiring a short-term let licence
From 1 April 2026 premises that require a short-term let licence to operate will only be eligible for application-based rates relief if such a licence has been obtained.
For information and to make an application, please refer to the Council's information on short-term lets.
Deer forests and shooting rights
From 1 April 2026, changes have been made to the availability of relief under the Small Business Bonus Scheme for deer forests and shooting rights.
This also covers instances where the rights are not exercised as these are not eligible for Small Business Bonus rather than relief for empty subjects.
As a result all ratepayers of deer forests and shooting rights are required to make a new application for 2026/2027.
Electric vehicle charging points
A new scheme giving 100% relief for the next ten years is being introduced for electric charging points available for public use. More details and application forms will be available on our webpages soon.
Availability of other relief
Most other relief schemes, such as empty property relief, renewable energy generation relief, relief for charities,/non-profit organisations/sports clubs, and new and improved property relief have been carried over into financial year 2026/2027 unchanged.
How to apply for relief
For full details on all available relief awards, and access to online application forms, please see our webpages on non-domestic rates reliefs.
Next steps if you are applying for relief for 2026/2027
- If your application for relief is successful, revised demand notices are expected to be issued in June.
- You may wish to make payments in the interim; any payments received will be reflected in your revised demand notice.
- If you choose not to make any payment, your full annual charge will be split over a reduced instalment period when the new bill is issued, such as July to February.
- Recovery action will be suspended until amended bills have been issued.
