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Publication - Advice and guidance

Local government finance circular 7/2026: non-domestic rates relief guidance

Published
25 March 2026
Directorate
Local Government and Housing Directorate
Topic
Money and tax, Public sector

General information relating to current arrangements for non-domestic rates reliefs in 2026 to 2027.

Part of

Supporting documents

To: Directors of Finance of Scottish local authorities and Chief Executive, Convention of Scottish Local Authorities (COSLA)

Dear Directors,

Non-domestic rates relief: information for Scottish local authorities

  1. Please see enclosed at Annex A information relating to current arrangements for non-domestic rates reliefs. Annex B provides examples of supporting documentary evidence, and Annex C shows worked examples for Small Business Bonus Scheme relief and Annexes D and E show worked examples of the Transitional Reliefs.
  2. This is offered in light of recent changes to reliefs in respect of 2026-2027.
  3. This circular is part of a series which is compiled with the involvement of officers from the Convention of Scottish Local Authorities (COSLA) and the Institute of Revenues, Rating and Valuation (IRRV). The Scottish Government is grateful for this expert input.
  4. I hope the document is useful, and would be happy to discuss any comments or queries. My contact details are above.

Yours faithfully,

Anouk Berthier

Local Government & Analytical Services Division

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