Changes to Business Rates from 2017/18

Shooting Rights and Deer Forests

The implementation of The Land Reform (Scotland) Act 2016 removed the exemption that previously applied to Shooting Rights and Deer Forests and these are now being entered into the Valuation Roll from 1 April 2017. 

What this means

This means these businesses may have to pay Non Domestic Rates and valuation notices have been issued by the Assessor along with an information leaflet.

Reduction in Business Rates

Many of these businesses may have small Rateable Values and as a result they may qualify for relief under the Small Business Bonus Scheme.

Apply Online

If you have received a Valuation Notice and would like to apply for Small Business Bonus, you can apply online here.

For more information about Shooting Rights, Deer Forests and the valuation process  please visit the Assessors website


Transitional relief

Scottish Government has introduced new legislation following the recent revaluation of business rates.

What this means for your business

The legislation offers a level of protection to some businesses within the hospitality industry that have seen the biggest increase in their rates bills.

Small businesses may qualify for further reduction

The legislation also offers the same businesses a further 50% reduction where their rateable value was no more than £10,000 on 31 March 2017 and where they received 100% rates relief for that day. 

Both schemes will run for a period of one year from 1st April 2017.

Find out more about Transitional relief.


District Heating relief

With effect from 1 April 2017 relief is available where a property is used wholly or mainly for the purposes of a District Heating Network.

Find out more about District Heating relief.


Both types of relief are subject to de minimis aid (State Aid) rules.

Full details regarding de minimis aid can be found on the Scottish Government website.