Small Business Transitional Relief
Small Business Transitional Relief (SBTR) is available to ensure that properties that lost eligibility to Small Business Bonus relief or Rural Rates relief do so in a phased manner.
A Small Business Transitional Relief (SBTR) is available for businesses who either lost, or saw a reduction, in Small Business Bonus (SBBS), Rural Rates Relief, Hospitality Relief or 2023 SBTR due to the 2026 revaluation. This year the cap is percentage based rather than a flat rate increase. SBTR must be applied for, and the maximum increase in net rates payable is capped over three years, increasing annually. The increase for 2026/27 liability is capped at 25% in accordance with The Non Domestic Rates (Transitional Relief) (Scotland) Regulations 2026.
The SBTR cap will apply if the 2026 revaluation meant that you:
- are no longer eligible for the Small Business Bonus Scheme
- saw a reduction in your eligibility for the Small Business Bonus Scheme
- are no longer eligible for Rural Rates Relief
To be eligible for this relief, the property requires to have been shown in an entry on the valuation roll on both 31 March 2026 and 1 April 2026. Properties with a nil rateable value on 1 April 2026, or on 31 March 2026 are not eligible.
Apply for Small Business Transitional Relief
This relief must be applied for, if you need any assistance contact Customer Advice and Support Service.