Changes happening in Business Rates

Business Rates 2024-25

The Scottish Government has proposed a range of Non-Domestic Rates measures for 2024-25. See below the recommendations from the recent budget announcements. 

View the Short Guide to Non-Domestic Rates and Reliefs

Poundage Rate

The Poundage Rate will be frozen for 2024-25 at 49.8 pence. An Intermediate Property Rate and Higher Property Rate are as follows:

  • Intermediate Property Rate is set at 4.7 pence above the Poundage Rate (54.5 pence) for properties with a Rateable Value between £51,001 and £99,999k from 2024-25
  • Higher Property Rate is set at 6.1 pence above the Poundage Rate (55.9 pence) for properties with a Rateable Value of more than £100k for 2024-25

Revaluation Transitional Relief (RTR)

RTR has been introduced to cap increases in rates liability due to the revaluation in 2023. From 2024-25 the RTR will be: 

  • 25% for properties with a Rateable Value up to £20,000,  
  • 50% for those with a Rateable Value between £20,001 and £100,000, and  
  • 75% for those with a Rateable Value over £100,000  

Small Business Transitional Relief

A Small Business Transitional Relief was introduced for those losing or seeing a reduction in Small Business Bonus Scheme relief or Rural Rates Relief (including due to SBBS exclusions) from 1 April 2023, to ensure that properties that lose SBBS relief eligibility do so in a phased manner. The maximum increase in the rates liability relative to 31 March 2023 will be capped at £1,200 rising to £1,800 in 2025-26.

Parks Transitional Relief 

A Parks Transitional Relief was introduced in 2023-24. It now provides a 33% relief award for parts of parks that existed but were exempt from valuation for Non-Domestic rating on 31 March 2023, and which became rateable on 1 April 2023. If you were awarded this relief in 2023-24, you don’t need to reapply in 2024-25. 

Empty Property Relief 

We’ve changed the way we award Empty Property relief on Non-Domestic Rates accounts with effect from 1 April 2024.  

Under the Community Empowerment (Scotland) Act 2015 the Council agreed on 25 January 2024 to amend its Empty Property Relief policy with effect from 1 April 2024 to allow relief on an empty land or heritage of 50% for a maximum of 3 months from the date the property first became empty, followed by a 10% relief for a maximum of 9 months, after which no relief is awarded.  Lands and heritages which are empty due to sequestration, liquidation or where occupation is prohibited by law can be awarded 100% relief indefinitely. You can view the Empty Property Relief policy or find more information on the options available to help you bring the property back in to use at

Extension of Reliefs

District Heating relief for renewables, which had been due to expire on 31 March 2024, will be extended and expanded. 90% relief will be available until 31 March 2027 for district heating networks where at least 80% of the thermal energy generated derives from renewables. Previously support for renewable district heating was limited to new networks entered on the valuation roll after 1 April 2021. 

Telecommunications mobile mast relief will be extended from 31 March 2029 to 31 March 2031. 

Existing Non-Domestic Rates Reliefs

All other existing NDR reliefs, including the Small Business Bonus Scheme relief, will be maintained.