Rates revaluation of non-domestic properties in Scotland 2017

Summary analysis of changes in the rateable value of non-domestic properties in Scotland following the 2017 revaluation.

Changes to reliefs following revaluation

Small Business Bonus Scheme (SBBS)

19. Eligibility for the Small Business Bonus Scheme (SBBS) is based on total RV relating to an individual ratepayer. For 2017-18 the threshold for 100% relief has been raised from total RV of £10,000 to £15,000. Table 5 shows the changes.

Table 5: Changes in the Small Business Bonus Scheme for 2017-18

Total rateable value
up to £10,000* £10,001 to £12,000* £12,001 to £15,000* £15,001 to £18,000*
2016-17 relief 100% 50% 25% 25%
2017-18 relief 100% 100% 100% 25%

*Where a ratepayer's total RV is up to £35,000, each individual property with an RV up to £18,000 continues to be eligible for 25% relief.

Transitional relief

20. Transitional arrangements can be made following a revaluation to phase in rates increases and decreases relating to the largest changes in rateable values - designed to be revenue-neutral. Referred to as 'transitional relief', Scotland did not have such a scheme following the 2010 revaluation. For the 2005 revaluation a three-year scheme was implemented.

21. The Scottish Government again decided not to implement transitional relief across the tax base following the 2017 revaluation, as it would have largely benefited big utility companies at the expense of many smaller businesses. For example, of those businesses whose RV increased by more than 25% (those likely to gain from a transitional relief scheme), around 40% of the total RV increase above this threshold is attributable to 13 large utility companies. Of those businesses whose RV decreased (those likely to fund a TR scheme), a third of the total RV decrease can be attributed to around 47,000 properties with RV up to £51,000 (i.e. under the large business supplement threshold).


Email: Business Rates General Enquiries, BusinessRatesGeneralEnquiries@gov.scot

Phone: 0300 244 4000 – Central Enquiry Unit

The Scottish Government
St Andrew's House
Regent Road

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