7th February 2026
Business rates (officially called Non‑Domestic Rates) are a tax on properties that aren't homes—shops, offices, factories, warehouses, pubs, etc.
They're calculated by multiplying your property’s Rateable Value (RV) (set by the local Assessor based on rental value) by the poundage rate (set annually by the Scottish Government).
From April 2026, poundage rates are slightly reduced:
Up to £51,000 RV → 48.1p per £
£51,001-£100,000 RV → 53.5p per £
Over £100,000 RV → 54.8p per £
So, if your shop has an RV of £20,000, you’d pay about £9,620 in business rates for the year (before any reliefs).
For some businesses rates are significant expense so making sure they are correct is very important.
Check Your Valuation Notice
New Rateable Values (RVs) take effect 1 April 2026.
You'll receive a formal notice from your local Assessor.
Deadline alert: You have 4 months from the date of the notice to lodge a Proposal (appeal). Missing this window means you’re stuck until the next revaluation.
Review Your Rateable Value
Compare your RV with similar properties in your area.
Look for discrepancies in size, use, or rental values.
Gather evidence: rental agreements, market data, or professional valuation reports.
Prepare Your Case
Identify grounds for challenge:
Incorrect property details (size, layout, usage).
Valuation too high compared to market rents.
Errors in classification (e.g., storage vs retail).
Keep documentation clear and organised.
Submit a Proposal
Lodge your Proposal with the local Assessor within the 4‑month deadline.
This is the formal step to challenge your RV.
Be precise: vague complaints won’t be accepted.
Engage with the Assessor
The Assessor may review and adjust your RV.
If unresolved, the case can proceed to the Valuation Appeal Committee.
Be prepared for hearings—professional representation can help.
Monitor Deadlines
Appeals are strictly time‑bound.
Track correspondence and keep copies of submissions.
Late appeals are almost always rejected.
Consider Professional Help
Chartered surveyors or rating specialists can strengthen your case.
Costs may be offset by savings if your RV is reduced.
Bottom Line
Act quickly: the 4‑month deadline is unforgiving.
Be evidence‑driven: comparisons and documentation are key.
Stay organised: missing a step could cost you thousands over the next 3 years.
Reliefs Available
The Scottish Government offers several relief schemes to ease the burden:
Small Business Bonus Scheme (SBBS)
Reduces or eliminates rates for small properties.
Many businesses with RVs below certain thresholds pay little or nothing.
Charitable Relief
Charities can get up to 80-100% relief on eligible properties.
Rural Relief
For businesses in designated rural areas, often small shops or post offices.
Transitional Relief (2026 Revaluation)
Phases in increases after the April 2026 revaluation, so bills don’t jump overnight.