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2023 was a revaluation year and the majority of rateable values changed as a result of the revaluation.

Your 2025 to 2026 rates bill will be calculated using the 1 April 2023 rateable value multiplied by the appropriate poundage.

Revaluation Transitional Relief

A Revaluation Transitional Relief was introduced to cap increases in rates liabilities due to revaluation. The caps (in cash terms) in 2025 to 2026 will be

• 37.5% for small properties
• 75% for medium-sized properties 
• 112.5% for large properties.

Further detail is set out in the table below. 

Year-on-year Scottish 2023 Revaluation Transitional Relief caps (%)   

Small Business Bonus Scheme relief

• 100% SBBS relief continues to be available for properties with a rateable value of up to £12,000
• the upper rateable value threshold for individual properties to qualify for SBBS relief has been extended from £18,000 to £20,000
• relief will taper from 100% to 25% for properties with rateable values between £12,001 and £15,000; and from 25% to 0% for properties with rateable values between £15,001 to £20,000.  The cumulative rules including the rateable values threshold of £35,000 remains
• car parks, car spaces, advertisements and betting shops are excluded from eligibility for SBBS from 1 April 2023. 

Small Business Transitional Relief

A Small Business Transitional Relief has been introduced for those losing or seeing a reduction in Small Business Bonus Scheme Relief or Rural Rates Relief (including due to SBBS exclusions) on 1 April 2023.

The maximum increase in the rates liability relative to 31 March 2023 will be capped at £600 in 2023 - 2024, rising to £1,200 in 2024-25 and £1,800 in 2025 to 2026. 

Business Rates reports

Download Business Rates data (XLSX - 1 MB)

Download Business Rates credit list (XLSX - 500KB)

How Business Rates are set

The National Business Rate is set by the Scottish Government. Find the on Scottish Business portal.

Moving your business

Let us know when you move your business so that we can calculate your charges.

Commercial lease tenants - Key information on Land and Buildings Transaction Tax (LBTT)

Depending on your lease terms, you may need to submit a tax return and pay Land and Buildings Transaction Tax (LBTT) to Revenue Scotland. Leases that come under LBTT also come with additional ongoing responsibilities for the tenant.

You must submit an LBTT return within 30 days of the lease's effective date (i.e. usually the date of entry/when the lease starts). Your agent or solicitor can submit this for you.

If submitting it yourself, contact Revenue Scotland to request a paper form.

Lease reviews - Tenant ongoing responsibilities

 As long as you are the tenant, it is your responsibility to submit a Lease Review Return to Revenue Scotland within 30 days of the following:

• every three years - Even if nothing has changed or no tax is due, you must submit a return every third anniversary (i.e. year 3, year 6, year 9 etc.) of the lease's effective date (i.e. usually the date of entry/when the lease starts)
• the date you assign (transfer) the lease to someone else - Once this is submitted, the new tenant will take over future returns
• the date you terminate (end) the lease - A final return must be submitted when the lease is terminated.

You, as the tenant, can submit it online via the .

Failure to comply with this responsibility will result in a penalty.

For full details on ongoing lease responsibilities, visit .

Disclaimer

The personal information collected from you as part of the ºÚÁÏÉç’s statutory duty to collect Non-Domestic Rates will be held and processed for this purpose.  In undertaking this processing the ºÚÁÏÉç is relying on the Condition of Processing in Article 6 (1) (c) of the General Data Protection Regulations as it is being processed as part of the ºÚÁÏÉç’s duty to comply with a legal obligation. This personal data will also be shared with Lothian Valuation Joint Board to assist them in the process of valuing business properties. Your information will be held for 6 months and will then be destroyed.   Further information on how the ºÚÁÏÉç manages your personal information and your rights in relation to this can be found in the ºÚÁÏÉç Privacy Statement.