Annual bills
When will I receive annual bill?
Non-Domestic Rates bills for 2026/27 rates bill will be issued later than planned due to an unexpected delay. We’re sorry for any inconvenience this may cause and appreciate your patience. We’ll update you as soon as we have more information.
Due to national system updates outwith our control, properties effected by new reliefs or transitional schemes are not expected to receive revised bills until mid June. You should continue to make payments as scheduled until an updated bill is issued.
Why has my Non-Domestic Rates bill changed for 2026/27?
Your bill may have changed because:
- a Scotland wide revaluation takes effect from 1 April 2026, based on rental values on 1 April 2025.
- the Scottish Government has reduced all poundage rates for 2026/27:
- basic rate 48.1p
- intermediate 53.5p
- higher 54.8p
- you may have gained or lost entitlement to reliefs
- you may have received Transitional Relief last year and the cap has changed for 2026/27
If you still need information on why your bill has changed you can contact our Customer Advice and Support Service. If you need to apply for a reduction, see our Money off Business Rates page.
What reliefs are available in 2026/27?
Small Business Bonus Scheme (SBBS)
SBBS continues with the same thresholds for the full 2026–2029 revaluation cycle.
Key 2026 changes:
- shootings and deer forests are no longer eligible, except in limited cases
- short-term lets properties must hold a valid licence to qualify
- certain sectors (e.g. payday lenders, betting shops) remain ineligible
Shooting Rights
We have cancelled SBBS relief in respect of shooting rights where we believe there is no longer an entitlement, due to the legislative changes however, if you feel you meet one of the limited exceptions you can reapply. We have written to customers who we believe may now be entitled to SBBS relief to invite them to make an application.
Short-Term Lets
We have continued SBBS relief in respect of short-term let properties where we have been able to verify a relevant licence is held. This relief will continue until the licence expires however, once you renew your licence, you should complete an online SBBS application, providing your new licence details to allow us to review your SBBS entitlement. If we have been unable to verify if a licence is held, we have cancelled the SBBS relief. If however you do hold a valid licence, you should complete an online SBBS application and include your licence details to allow us to review your entitlement.
Multiple Properties
If you own multiple properties, SBBS is based on total cumulative rateable value and individual property thresholds.
If all your properties are within the Scottish Borders Council area, we have reassesed your relief entitlement due to the revaluation and have amended your annual bill accordingly. If any of your properties are outwith the Scottish Borders Council area, we have cancelled any existing SBBS relief as we are unable to verfiy the total cumulative rateable value due the revaluation. You should complete an online SBBS application if you think you may qualify.
For more information or to make an application visit our Small Business Bonus Scheme page.
Retail, Hospitality & Leisure (RHL) Relief
New relief from 1 April 2026:
- 15% relief for specified properties in retail, hospitality or leisure with rateable value below £100,000, capped at £110,000 per ratepayer, per year across Scotland
- 40% relief for specified hospitality or music venues with rateable value below £100,000, capped at £110,000 per ratepayer, per year across Scotland
- short-term lets must hold a valid licence to qualify
For more information on the types of properties that qualify and to make an application visit our Money off Business Rates page.
Revaluation Transitional Relief
To reduce the intitial impact of 2026 revaluation increases, rises in liabilities are capped each year from 2026–2029. Revaluation Transitional Relief will be applied to annual bills automatically where eligible.
For more information or to make an application visit our Transitional Relief page.
Small Business Transitional Relief (SBTR)
SBTR supports those losing SBBS, Rural or Hospitality reliefs due to 2026 changes. We are unable to automatically award this relief, businesses must apply. Due to national system updates outwith our control, rebilling for eligible SBTR applications is not expected until mid June. You should continue to make payments as scheduled until an updated bill is issued.
Self-Catering Transitional Relief (SCTR)
SCTR has been introduced to reduce the intial impact of the 2026 revaluation increases for businesses in this sector. We are unable to automatically award this relief, businesses must apply and must hold a valid short-term let licence to qualify. Due to national system updates outwith our control, rebilling for eligible SBTR applications is not expected until mid June. You should continue to make payments as scheduled until an updated bill is issued.
Fresh Start Relief
Fresh Start Relief continues with the same threshold for the full 2026–2029 revaluation cycle. We are unable to automatically award this relief, businesses must apply.
Electric Vehicle Charging Points
100% relief is availbable for eligible electric vehicle charging infrastructure for 10 years from 1 April 2026. Applications must be made in writing to Customer Advice and Support, confirming that:
- the lands and heritages consist wholly or mainly of an electric vehicle charging point
- associated bay/s and the charging point/s is intended for use primarily by members of the general public
What should I do if I think my relief is incorrect?
Due to national system updates outwith our control, rebilling for eligible reliefs is not expected until mid June and will not appear on your April bill. Online guidance is available for information on reliefs. If you still need information on why your bill has changed you can contact our Customer Advice and Support Service.
What do I do if I disagree with my bill?
If you have a query regarding your new rateable value or charges and information on how to appeal, further information can be found on the Appeals and Queries page. If you need additional guidance you should contact the Assessor.
You can contact our Customer Advice and Support Service if your query relates to:
- reliefs
- exemptions
- liability
- how and when to pay
- billing
I need advice about managing the cost of my 2026/27 rates.
See our Money off Business Rates page for information about on reductions available.
Customer Advice and Support can help with:
- reviewing your account
- confirming your relief entitlement
- payment options or support
Where can I find more information?
- Short Guide to Non-Domestic Rates and Reliefs 2026-27
- Online Relief Applications Money off Business Rates
- Understanding your Council Tax and Business Rates