Business

You may be able to get a partial relief on your business rates if you have a hospitality, retail, or leisure business.

From 2026–27 to 2028–29, additional reliefs for eligible properties in the retail, hospitality, and leisure sectors are available:

• 15% relief for eligible properties liable for the basic or intermediate property rate (those with a rateable value up to and including £100,000), capped at £110,000 per business per year
• an additional 25% relief for eligible licensed hospitality and music venues, also liable for the basic or intermediate property rate, available for the same 3-year period.

Together, these reliefs will give eligible licensed hospitality premises and music venues a total of 40% relief for the next three years, capped at £110,000 per business per year.

If you’re already receiving 100% business rates relief for another reason (for example, through the Small Business Bonus Scheme), then there’s no need to apply for hospitality relief.

To apply, you’ll need:

• your business rates account number
• your company registration number.

Your business rates account number is 11 digits long and begins with a 5, 6, or 8. You can find it on your most recent business rates bill.

If you need help with your application, you can either:

• contact us online
• phone us on 0300 300 0202.

Apply for business rates relief for retail, hospitality, and leisure

We'll let you know of our decision by email.

You should continue to pay your business rates bill as normal until you’ve received an updated bill.

You may be able to get a full or partial relief on your business rates if you have a small business. This is through the Small Business Bonus Scheme.

The Small Business Bonus Scheme will continue with its current relief rates and thresholds for the next 3 years (as of April 2026), but several eligibility changes took place with effect from 1 April 2026. These changes apply to premises which require a short-term let licence and to those which relate to deer forests and shooting rights. Because of this, all affected ratepayers must make a new application for 2026–2027. Other existing exclusions – including payday lenders, advertisements, car parks, and betting shops – will also remain in place.

There are three types of relief for small businesses available.

If you have 1 business property

The relief you can get through the Small Business Bonus Scheme depends on your property’s rateable value.

If you have more than 1 business property

The relief you can get through the Small Business Bonus Scheme depends on the total, combined rateable value of all of your properties.

You must declare all business properties you own in Scotland on your application. Failure to do so may be considered fraud.

Small Business Transitional Relief

This relief limits the net rates bill increase in 2026–27 to 25% of what it would otherwise have been after all other applicable reliefs – including General Revaluation Transitional Relief – are applied. You must apply to get this relief.

You can get this relief if your property:

• received Small Business Bonus Scheme relief on 31 March 2026
• received Small Business Transitional Relief on 31 March 2026
• qualified for mandatory or discretionary Rural Relief on 31 March 2026 but lost eligibility from 1 April 2026 because the rateable value rose above the thresholds set out in the Non-Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Order 2005 (as amended) (legislation.gov.uk website)
• received hospitality relief on 31 March 2026.

In 2027–28 and 2028–29, the relief will limit net bill increases to 50% and 75%, respectively.

You are not eligible for Small Business Transitional Relief if your property is required to hold a short-term let licence but does not have one.

You could get relief through the Small Business Bonus Scheme if:

• the combined rateable value of all your business properties is £35,000 or less
• the rateable values of individual properties are £20,000 or less
• the property you’re applying for is actively occupied.

The Small Business Bonus Scheme is not available to advertisements, car parks, betting shops, and payday lending businesses.

To apply, you’ll need:

• your business rates account number
• your company registration number.

Your business rates account number is 11 digits long and begins with a 5, 6, or 8. You can find it on your most recent business rates bill.

If you need help with your application, you can either:

• contact us online
• phone us on 0300 300 0202.

Apply for business rates relief for small businesses

We'll let you know of our decision by email.

You should continue to pay your business rates bill as normal until you’ve received an updated bill.