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 site
- chalet and holiday hut
- guest house, hotel and hostels
- public house
- 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.