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.

New reliefs following 2017 revaluation

Capping bill increases for certain properties

22. As a result of the revaluation, hotels were facing average increases in rateable value of around 40%, with many larger individual increases, which is significantly higher than average increases seen in other sectors. Relatively high increases were also seen in the pubs sector.

23. Small hydropower schemes on average also faced relatively high RV increases. This was most marked for smaller schemes up to 1 megawatt capacity.

24. Offices in Aberdeen and Aberdeenshire also saw average RV increases higher than elsewhere. This is the local area that has been most adversely affected by the oil and gas downturn.

25. In light of this, and having engaged with businesses, a real-terms 12.5% per cap on 2017-18 rates increases is being applied to hotels and other accommodation, pubs, restaurants/cafés, hydro up to 1 megawatt, and offices in Aberdeen and Aberdeenshire.[5]

Other policy changes

26. In line with the policy objective to support district heating, a 50% relief has been implemented for district heating properties.

27. Other existing reliefs continue unchanged, with the exception of mandatory rural rate relief which has increased from 50% to 100%, and new-build renewables relief being extended to 25% for hydro schemes up to 1 megawatt. In total a relief package worth around £660 million per annum is in place for 2017-18.


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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