4th April 2026
Scotland does have several business‑specific changes kicking in next week — mainly around business rates, reliefs, and Land & Buildings Transaction Tax (LBTT). These differ from the rest of the UK because they're devolved.
1. Business Rates (Non‑Domestic Rates) - New Poundage Levels
From 1 April 2026, Scotland is adjusting its business‑rates poundage to offset the big jump in rateable values after the 2026 revaluation.
The Scottish Government is reducing the Basic, Intermediate and Higher Property Rates.
This is Scotland‑only and differs from England & Wales.
2. Retail, Hospitality & Leisure Relief - Scotland‑specific rules
Scotland is reducing the relief for retail, hospitality and leisure businesses to 15%, except in:
islands, and
specified remote mainland locations,
where 100% relief continues.
Relief remains capped at £110,000 per business.
This is significantly different from England & Wales, where the temporary 40% relief ends and a different multiplier system applies.
3. New 100% Relief for EV Charging Points
From 1 April 2026, Scotland introduces a 10‑year, 100% business‑rates relief for qualifying electric vehicle charging points.
This is a Scotland‑only incentive.
4. Transitional Relief for Revaluation Shock
Scotland is introducing Revaluation Transitional Relief to cap how much a business's rates bill can rise year‑on‑year after the 2026 revaluation.
A Small Business Transitional Relief also phases in increases over three years (25% → 50% → 75%).
This is again Scotland‑specific.
5. Land & Buildings Transaction Tax (LBTT) – No Rate Changes, but One New Relief
There are no changes to non‑residential LBTT rates or bands from 1 April 2026.
However, Scotland is introducing a new LBTT exemption for the creation, issue, transfer, redemption or cancellation of units in Co‑Ownership Authorised Contractual Schemes (CoACS) (with some limits).
This is a devolved tax, so applies only in Scotland.
6. Making Tax Digital (MTD) – Applies UK‑wide but affects Scotland heavily
From 6 April 2026, MTD for Income Tax becomes mandatory for:
self‑employed people
landlords
with over £50,000 qualifying income.
This affects 39,000 sole traders and 4,000 landlords in Scotland, according to research cited in Scottish media.
This is not Scotland‑specific, but the impact is significant.
So what’s uniquely changing for Scotland?
Scotland‑only changes next week:
New lower poundage for business rates
15% relief for retail/hospitality/leisure (100% in islands/remote areas)
10‑year 100% relief for EV charging points
Transitional relief for revaluation
New LBTT exemption for CoACS units
UK‑wide changes that also hit Scottish businesses:
Dividend tax increases
Capital allowances main rate cut (18% → 14%)
BADR CGT rate rising (14% → 18%)
MTD for Income Tax mandatory for >£50k turnover
Inheritance Tax relief caps (BR/AR £2.5m limit)