Non-domestic business rates roadmap

Timeline detailing changes to the business rates system.

Key dates each year

  • November/December: Scottish budget proposes any changes to non-domestic rates.
  • January/February: laying of annual subordinate non-domestic rates legislation and budget bill phase in Scottish Parliament
  • 1 April: annual change in tax rates (poundage)


2017 - 1 April

Revaluation (with a tone date as at 1 April 2015)

Changes to reliefs:


Publication of the Barclay Review Report on Non-Domestic Rates


Statement to the Parliament on the Barclay Review Report:


Scottish Government responds to Report in its Implementation Plan


1 April

Changes to reliefs:

25 June

Publication of Barclay Implementation: a consultation on non-domestic rates reform

17 September

Consultation closed


Confirmation of transitional relief continuation to 31 March 2022


31 January

Government commits to devolving empty property relief to councils in time for the next revaluation in a deal agreed between the Scottish Government and the Green Party

22 February

Publication of Non-domestic rates reform: analysis of responses to consultation on Barclay implementation

25 March

Introduction of the Non-Domestic Rates (Scotland) Bill

1 April

Changes to reliefs:


Small Business Bonus Review commenced by the Fraser of Allander Institute


15 January

Publication of Tretton Review Report of Small-Scale Hydro Plant and Machinery

6 February

Government commits to having District Heating Relief in place to 2032 in Scottish Budget 2020-2021

11 March

Non-Domestic Rates (Scotland) Act receives Royal Assent

1 April

Changes to reliefs:

Introduction of an Intermediate Property Rate (poundage + 1.3p for properties with a rateable value between £51,001 and £95,000) and a Higher Property Rate (poundage + 2.6p for properties with a rateable value over £95,000) in The Non-Domestic Rates (Levying) (Scotland) Regulations 2020. This supersedes the 2.6p Large Business Supplement on properties with a rateable value over £51,000

Civil penalties introduced for failure to respond to Assessors information notices under the Non-Domestic Rates (Scotland) Act 2020

27 May

100% relief for news publishing to 31 March 2021 under The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 as amended by the Coronavirus (Scotland) (No.2) Act 2020

26 August

Government commits to extending the statutory deadline for revaluation appeals to 31 December 2021 (affects certain running roll appeal disposal deadlines as well depending on when they were lodged)

4 December

Government commits to extending non-domestic rates relief for day nurseries until 30 June 2023

24 December 2020

Guidance issued to local authorities regarding the publication of non-domestic rates relief recipients


1 April

Changes to reliefs:

  • extension of 100% relief for Retail, Hospitality, Leisure and Aviation sectors for one year
  • extended eligibility for the Business Growth Accelerator to property improvements where there has been a concurrent change of use
  • Business Growth Accelerator Relief available to unoccupied new-build properties will continue to be available for up to three years from the point of first receiving the relief
  • upper threshold for Fresh Start Relief increased from £65,000 to £95,000
  • a new 90% District Heating Relief until 31 March 2024 for district heating networks that are powered by renewable energy sources
  • extension of 60% Hydro Relief until 31 March 2032 in order to provide investor certainty

Under the Non-Domestic Rates (Scotland) Act 2020:

  • civil penalties introduced for failure to comply with local authority information notices
  • councils able to initiate debt recovery earlier, in line with council tax
  • assessors must include a mark in the valuation roll for new and improved properties
  • councils may query relief to non-used/underused properties
  • statutory guidance will come into force regarding sports club relief

31 December

Disposal deadline for revaluation appeals (and certain running roll appeals).


1 April

  • tone date for 2023 revaluation (commencement of one-year tone date)
  • self-catering premises will be required to be available to let for 140 days and actually let for 70 days in a financial year to remain on the valuation roll

Changes to reliefs:

  • 50% relief for properties in the Retail, Hospitality and Leisure sectors in the first three months of 2022-23, capped at £27,500 per ratepayer
  • expansion of Business Growth Accelerator relief by making increases in rateable value due to the installation of solar panels a qualifying improvement eligible for relief
  • extension of Enterprise Areas relief for one year to 31 March 2023
  • continuation of Transitional Relief to 31 March 2023
  • mainstream independent schools no longer eligible for charitable rates relief

31 December

  • Disposal deadline for appeals lodged between 1 January 2020 and 31 March 2021


1 April

  • revaluation comes into effect based on values as at 1 April 2022
  • commercial/charitable activity in public parks to be entered into the valuation roll under the Non-Domestic Rates (Scotland) Act 2020
  • Empty Property Relief devolved to local authorities
  • transfer of Valuation Appeal Committees to Scottish Tribunals
  • 2-stage appeals system introduced under the Non-Domestic Rates (Scotland) Act 2020

Changes to reliefs:

  • reform of the Small Business Bonus Scheme relief, making the relief more progressive
  • introduction of a Transitional Relief, capping rates bill rises to 2026 as a result of the revaluation
  • introduction of a Small Business Transitional Relief for properties losing or seeing a reduction in Small Business Bonus Scheme or Rural rates relief at revaluation
  • prescribed plant and machinery used in onsite renewable energy generation and storage will be exempt from rating until 31 March 2035
  • expansion of Fresh Start Relief by increasing the upper rateable value threshold from £95,000 to £100,000
  • minor technical changes to the Business Growth Accelerator relief and Fresh Start relief to ensure ongoing claimants before revaluation can continue to receive them for the remainder of the duration of the relief
  • extension of Enterprise Areas relief for one year to 31 March 2024


1 April

Tone date for 2026 revaluation.


1 April

Revaluation (commencement of three-yearly revaluations).

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