Non-domestic (business) rates roadmap
- Last updated
- 4 December 2024 - see all updates
Timeline detailing changes to the business rates system.
Key dates each year
- 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)
Timeline
2026
31 July
- deadline to submit a proposal if a valuation (at revaluation) is considered to be wrong (note: views on this date have been surveyed and the Scottish Government will respond in due course).
1 April
- revaluation based on rents one year before (on the ‘tone date’).
- new valuation roll published: Scottish Assessors Association website.
15 March
- valuation roll is made up
20 February
- pre-agreement period closes
2025
30 November
- publication of draft valuation roll for 2026 revaluation: Scottish Assessors Association website
1 April
- tone date for 2026 revaluation
- pre-agreement period opens when ratepayers can seek to pre-agree the rateable value in advance of the 2026 revaluation (discussions may commence earlier if all required information is available)
- Councils to be able to retain from this date 50% of non-domestic rates revenue raised from the use of powers to tackle anti-avoidance practices under the Non-Domestic Rates (Miscellaneous Anti-Avoidance Measures) (Scotland) Regulations 2023
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Changes to reliefs:
- continuation in 2025-26 of 100% relief for hospitality properties located on islands, and specified remote areas, capped at £110,000 per business and extended to grassroots music venues with a capacity of up to 1,500
- provision of a 40% relief for hospitality properties (excluding those eligible for the islands and specified remote areas hospitality relief) with rateable values up to and including £51,000, including grassroots music venues with a capacity of up to 1,500, capped at £110,000 per business
31 March
- deadline for applications for Retail, Hospitality, and Leisure Relief that was available from 1 April 2020 to 30 June 2022.
2024
31 December
- deadline for Local Taxation Chamber, First-tier tribunal to dispose of non-domestic rates appeals lodged up to and including 31 March 2023
1 April
Changes to reliefs:
- introduction of a one-year 100% relief for hospitality properties located on islands (as defined by the Islands (Scotland) Act 2018), capped at £110,000 per ratepayer.
- extension of:
- 90% renewables District Heating relief until 31 March 2027 and expansion to include all district heating networks where at least 80% of the thermal energy generated derives from renewables.
- extension of telecommunications mobile masts relief to 31 March 2031.
- phasing out of Enterprise Areas relief over 2024-25 and 2025-26 (which was due to expire on 31 March 2024).
For Self-catering Premises:
- unit of measurement for the letting requirement changed to nights.
- introduction of a deadline for responding to requests from Assessors for evidence of letting.
2023
June
- publication of the New Deal for Business Group Report on progress and recommendations
May
1 April
- revaluation (first three yearly revaluation and first time the tone date is one year only)
- commercial/charitable activity in public parks becomes rateable.
- Transfer of Valuation Appeal Committees to Local Taxation Chamber, First-tier Tribunal.
- introduction of a two-stage appeals system.
Changes to rate structure:
- rateable value threshold at which Higher Property Rate applies increased from £95,000 to £100,000.
Changes to reliefs:
- devolution of Empty Property Relief to local authorities.
- reform of Small Business Bonus Scheme relief including:
- reduction from £15,000 to £12,000 of rateable value threshold for 100% relief where the ratepayer has a single entry in the roll;
- introduction of a taper from 100% to 0 for properties with a rateable value from £12,000 to £20,000.
- Exclusion of betting shops, carparks and advertising from eligibility
- introduction of General Revaluation Transitional Relief for 2023-24 to 2025-26.
- introduction of a Small Business Transitional Relief for properties losing or seeing a reduction in Small Business Bonus Scheme or losing eligibility for Rural Rates relief at revaluation for 2023-24 to 2025-26.
- introduction of a Park Transitional Relief for 2023-24 to 2025-26.
- introduction of a rating exemption for prescribed plant and machinery used in onsite renewable energy generation and storage until 31 31 March 2035.
- expansion of Fresh Start Relief: rateable value threshold increased from £95,000 to £100,000.
- extension of Enterprise Areas relief for one year to 31 March 2024.
- removal of any expiry date on Day Nursery Relief (previously 30 June 2023)
- replacement of 100% Reverse Vending Machine relief by a rating exemption for sites of Reverse Vending Machines
2022
1 April
- tone date for 2023 revaluation.
- introduction of requirement for self-catering premises to be actually let for 70 days in a financial year in addition to being available to let for 140 days in order to be classed as non-domestic and entered on the valuation roll.
Changes to reliefs:
- introduction of 50% relief for properties in the Retail, Hospitality and Leisure sectors from 1 April to 30 June 2022, capped at £27,500 per ratepayer.
- increases in rateable values due to the installation of solar panels become eligible Business Growth Accelerator relief.
- extension of Enterprise Areas relief for one year to 31 March 2023.
- removal of eligibility for charitable rates relief from mainstream independent schools.
2021
31 December
- disposal deadline for 2017 revaluation appeals.
1 April
Changes to reliefs:
- extension of 100% relief for Retail, Hospitality, Leisure and Aviation sectors for one year to 31 March 2021.
- improvements with changes to the use of the property become eligible for Business Growth Accelerator relief.
- duration of Business Growth Accelerator Relief for a given new-build property restricted to the later of four years or one year after first occupation
- expansion of Fresh Start Relief: rateable value threshold increased from £65,000 to £95,000.
- introduction of a new 90% District Heating Relief for district heating networks powered by renewable energy sources to 31 March 2024
- extension of Day Nursery relief to 30 June 2023
60% Hydro Relief confirmed to be available until 31 March 2032 following publication of Tretton Review Report of Small-Scale Hydro Plant and Machinery
Measures under the Non-Domestic Rates (Scotland) Act 2020:
- civil penalties introduced for failure to comply with local authority information notices.
- assessors must include a mark in the valuation roll for new and improved properties to help councils identify if a property is eligible for Business Growth Accelerator relief.
- councils can refuse or withdraw relief to non-used/underused properties
- statutory guidance published in respect of discretionary sports club relief (for organisations that are not for profit, but are not Community Amateur Sports Clubs)
2020
27 May
- introduction of a 100% COVID-19 relief for news publishing to 31 March 2021
1 April
Changes to rate structure:
- introduction of an Intermediate Property Rate (for properties with rateable values between £51,001 and £95,000) and a Higher Property Rate (for properties with rateable values over £95,000), superseding the previous Large Business Supplement on properties with a rateable value over £51,000
Changes to reliefs:
- introduction of 100% relief for Reverse Vending Machines
- introduction of one-year COVID-19 reliefs:
- 1.6% relief for all non-domestic properties; and
- 100% relief for Retail, Hospitality, Leisure and Airport properties
- enterprise Areas relief extended by one year to 31 March 2022.
- District Heating Relief confirmed to be available until 31 March 2032
- Small Business Bonus Scheme relief restricted to properties in active use
12 March:
- civil penalties introduced for failure to respond to Assessors information notices
2019
1 April
Changes to reliefs:
- introduction of a 10-year 100% fibre broadband relief
22 February
Publication of Non-domestic rates reform: analysis of responses to consultation on Barclay implementation
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
2018
1 April
Changes to reliefs:
- expansion of Fresh Start relief to include all property types
- introduction of:
- Business Growth Accelerator relief
- 100% Day Nursery Relief to 31 March 2021
- 60% Hydro relief
2017
December
Scottish Government responds to the Barclay Review Report in its Implementation Plan
August
Publication of the Barclay Review Report on Non-Domestic Rates
1 April
- revaluation based on rents two years before
Changes to reliefs:
- expansion of Small Business Bonus Scheme
- introduction of transitional relief for the 2017 revaluation
- introduction of a 50% District Heating Relief
- First published
- 22 February 2019
- Last updated
- 4 December 2024 - show all updates
- All updates
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Updates made to timeline.
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Updates made to timeline.
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Link to New Deal for Business Non-Domestic Rates consultative sub-group in May 2023 added.
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Updates made to timeline.
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Updates made to 2024 timeline.
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Updates made to 2023 timeline.
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Updates made to 2023 timeline.
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Two-stage appeals system moved from April 2022 to January 2023.
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Update to extension of 100% relief for Retail, Hospitality, Leisure and Aviation sectors.
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Mainstream independent schools no longer eligible for charitable rates relief bullet removed from 2021 and added to 1 April 2022.
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Self-catering premises bullet added to 1 April 2022.
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Updated with latest dates and infographic unpublished as out of date.
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