2025 Important Information about New Year Rates Bills

Scottish Government

The principal changes to Non-Domestic Rates administration for 2025-26 announced by the Government are detailed below.

the Non-Domestic Rates Poundage remains 49.8p (unchanged from last year);
the Intermediate Property Poundage, payable on properties with a rateable value of £51,001 to £100,000, is 5.6p, making the total poundage for these properties 55.4p (an increase of 0.9p from last year);
the Higher Property Poundage, payable on properties with a rateable value exceeding £100,000, is 7.0p, making the total poundage for these properties 56.8p (an increase of 0.9p from last year).

the Small Business Transitional Relief Scheme, which has been in place since 1 April 2023, will continue in 2025-26. Eligible properties "rates bills" increases will be "capped" at £1,800;

the Revaluation Transitional Relief Scheme will continue in 2025-26. It will cap the annual increase in the amount of rates (in cash terms) payable following the 2023 Revaluation, at 37.5% for properties with a rateable value of up to £20,000; 75% for properties with a rateable value between £20,001 and £100,000; and 112.5% for properties with a rateable value exceeding £100,000;

the Parks Transitional Relief Scheme has not been continued. This means that in 2025-26 properties situated in parks and which first became liable for the payment of Non-Domestic Rates following the 2023 Revaluation, will now be liable to pay their gross rates bill. These ratepayers will, of course, be able to apply for other reliefs and reductions (e.g. the Small Business Bonus Scheme).

at 1 April 2025 a 40% Hospitality Relief Scheme has been introduced for certain categories of properties within the hospitality sector. This is an application-based scheme. We will soon be e-mailing the businesses that we believe may qualify. Full details of this scheme may be found by clicking this link, and any business which thinks it may qualify is invited to submit an application;

the Small Business Bonus Scheme will continue to operate unchanged in 2025-26. Full details of this scheme may be found by clicking this link;

the 100% Fresh Start Relief Scheme will continue to operate unchanged in 2025-26. Full details of this relief may be found by clicking this link.