Transitional Relief for business rates
Business rates relief (known as transitional relief) is available for certain types of business to ensure that rates increases are capped at 12.5% plus inflation.
Scottish Government has extended the relief scheme on specified hospitality properties.
You can apply if the property capped non domestic rates revaluation increases for specific business categories. Specific business categories include:
- Class 1 - bed and breakfast accommodation
- Class 2 - camping site
- Class 3 - caravan
- Class 4 - caravan site
- Class 5 - chalet or holiday hut
- Class 6 - guest house, hotel or hostel
- Class 7 - public house
- Class 8 - restaurant
- Class 9 - renewable energy generation
- Class 10 - self-catering holiday accommodation
- Class 11 - timeshare accommodation
Due to the limitations of our billing software we are not in a position to implement the new scheme prior to annual bills being issued.
A new application will be required and we will contact taxpayers we believe may be entitled to the reductions.