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 01 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
General Revaluation Transitional Relief
This relief, where there is entitlement, will be automatically awarded to your Non-Domestic rates account, no application is required.
For the 2023 Revaluation cycle the following year-on-year cumulative limits will apply to the increases in gross charges from the position as at 31st March 2023.
The gross charge for the purposes of this relief is the rateable value on that day multiplied by a poundage factor; the poundage factor being 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.
Year-on-year Scottish 2023 Revaluation Transitional Relief caps (%)
| Rateable value | 2023.24 | 2024.25 | 2025.26 |
| Small (up to £20,000) | 12.5% | 25% | 37.5% |
| Medium (£20,001 to £100,000) | 25% | 50% | 75% |
| Large (over £100,000) | 37.5% | 75% | 112.5% |
In order to be eligible for this relief, the property requires to have been shown in an entry on the valuation roll on both 31 March 2023 and 1 April 2023. Properties with a nil rateable value on 1 April 2023, or which had a nil rateable value on 31 March 2023 are not eligible
Small Business Transitional Relief
A Small Business Transitional Relief capping the maximum increase in the net rates liability relative to 31 March 2023 at £600 in 2023‑24, after any relief, is available for properties where;
- they were entitled to Small Business Bonus Scheme Relief on 31 March 2023 and/or
- were entitled to mandatory or discretionary Rural Relief on 31 March 2023 and
- are no longer entitled, or are entitled to a lesser award, on 1 April 2023
In order to be eligible for this relief, the property requires to have been shown in an entry on the valuation roll on both 31 March 2023 and 1 April 2023. Properties with a nil rateable value on 1 April 2023, or which had a nil rateable value on 31 March 2023 are not eligible.
This cap will rise to £1,200 in 2024/25 and £1,800 in 2025/26
Apply for Small Business Transitional Relief
Parks Transitional Relief
A 'Parks' Transitional Relief provides for a 67% relief award in 2023/24 (reducing to 33% in 2024/25) for parts of parks that existed but were exempt from valuation for Non-Domestic Rating on 31 March 2023, and which become rateable on 1 April 2023
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