Transitional relief

The Scottish Government introduced legislation in March 2017 that capped Non Domestic Rates Revaluation increases at 12.5% for specific business categories. The categories are:

  • bed and breakfast accommodation
  • camping site
  • caravan
  • caravan site
  • chalet and holiday hut
  • guest house, hotel and hostels
  • public house
  • restaurants
  • renewable energy generation
  • self-catering holiday accommodation
  • timeshare accommodation.

This relief is only for the 2017/18 financial year. Only properties being used for one of the above categories are eligible to apply.

To apply