Business Rates charges 2025/26
Business Rates are also referred to as non-domestic rates.
The amount of Business Rates charged is calculated by multiplying the non-domestic rate (NDR) per pound by the rateable value of your property.
The non-domestic rate per pound is set by the Scottish Government.
The rates for 2025/26 are as follows:
| Basic Rate Poundage (Rateable Value below £51,001) | 49.8 pence per pound |
| Intermediate Property Rate (Rateable Value between £51,001 and £100,000 | 55.4 pence per pound |
| Higher Property Rate (Rateable Value above £100,000) | 56.8 pence per pound |
Water and waste water charges
Your Business Rates bill does not include water and waste water charges.
If you have any questions about your water and waste water charges, please contact Scottish Water.
Revaluation Transitional Relief
A Revaluation Transitional Relief scheme was introduced from 1 April 2023 to cap increases in Business Rates’ liabilities due to revaluation. The cap in 2025/26 will be 37.5% for small properties, 75% for medium-sized properties and 112.5% for large properties.
| 2023/25 | 2024/25 | 2025/26 | |
|---|---|---|---|
| Small - Rateable Value up to £20,000 | 12.5% | 25% | 37.5% |
| Medium – Rateable Value between £20,001 and £100,000 | 25% | 50% | 75% |
| Large – Rateable Value over £100,000 | 37.5% | 75% | 112.5% |
Small Business Bonus Scheme
100% Small Business Bonus Scheme relief is available for properties with a rateable value up to £12k.
The upper rateable value threshold for individual properties to qualify for Small Business Bonus Scheme relief is £20k.
Small Business Bonus Scheme relief tapers from 100% to 25% for properties with rateable values between £12,001 and £15k, and from 25% to 0% for properties with rateable values between £15,001 to £20k. The cumulative value of ratepayer properties cannot exceed the threshold of £35k.
Car parks, car spaces, advertisements and betting shops were excluded from eligibility for SBBS from 1 April 2023.
Apply for Small Business Bonus Scheme
Small Business Transitional Relief
A Small Business Transitional Relief scheme was introduced for those losing or seeing a reduction in Small Business Bonus Scheme relief or rural rates relief on 1 April 2023, to ensure that properties that lost Small Business Bonus Scheme relief eligibility did so in a phased manner. The maximum increase in the Business Rates liability relative to 31 March 2023 was capped at £600 in 2023/24, rising to £1,200 in 2024/25 and £1,800 in 2025/26.
Hospitality Relief
The Scottish Government introduced a new 40% relief in 2025/26 for hospitality businesses that have a rateable value up to and including £51,000. The defined hospitality property class types are:
- Bed and breakfast accommodation
- Camping site
- Caravan
- Caravan site
- Chalet, holiday hut and bothy
- Guest house, hotel and hostel
- Public house
- Restaurant
- Self-catering holiday accommodation
- Small music venue
- Timeshare accommodation
If your rateable value is £51,000 or below, and you operate one of the defined hospitality types above, you can complete an online application form.