Regulation 4 Amendment of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2026

The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2026^f1 are amended in accordance with paragraphs (2) to (5).

In regulation 9(2) (transitional limit) for the description of “X” substitute—

• “X is—

  1. (a)

     1.150 where—

     1. (i)

        the lands and heritages are used on the day wholly or mainly as self-catering holiday accommodation, regardless of their rateable value,

     2. (ii)

        a short-term let licence has been obtained in accordance with article 4 of the Civic Government (Scotland) Act 1982 (Licensing of Short-term Lets) Order 2022^f2, and

     3. (iii)

        an application for relief has been submitted in accordance with regulation 15,

  2. (b)

     where the conditions in (a) are not met—

     1. (i)

        1.500 where at revaluation on 1 April 2026 the lands and heritages had a rateable value of more than £100,000,

     2. (ii)

        1.300 where at revaluation on 1 April 2026 the lands and heritages had a rateable value of more than £20,000, up to and including £100,0000,

     3. (iii)

        1.150 where at revaluation on 1 April 2026 the lands and heritages had a rateable value of £20,000 or less.”.

In regulation 14(1)(a)(i) (cap for eligible properties), after “regulation 3 (amount payable as rates – lands and heritages with a rateable value of £20,000 or less)” insert “or regulation 4 (lands and heritages with rateable value of £35,000 or less (multiple entries))”.

In regulation 15(1) (applications for relief), after “regulation 14” insert “(or where accommodation is self-catering holiday accommodation, regulation 9)”.

In regulation 16(3) (amendment of the New and Improved Property Relief Regulations), in regulation 10C(5)(a) that is to be inserted into the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022, for the description of “X” substitute—

• “X is—

  1. (i)

     1.150 where—

     1. (aa)

        the lands and heritages are used on the day wholly or mainly as self-catering holiday accommodation, regardless of their rateable value,

     2. (bb)

        a short-term let licence has been obtained in accordance with article 4 of the Civic Government (Scotland) Act 1982 (Licensing of Short-term Lets) Order 2022, and

     3. (cc)

        an application for relief has been made in accordance with regulation 15 of the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2026,

  2. (ii)

     where the conditions in (i) are not met—

     1. (aa)

        1.500 where at revaluation on 1 April 2026 the lands and heritages had a rateable value of more than £100,000,

     2. (bb)

        1.300 where at revaluation on 1 April 2026 the lands and heritages had a rateable value of more than £20,000, up to and including £100,000,

     3. (cc)

        1.150 where at revaluation on 1 April 2026 the lands and heritages had a rateable value of £20,000 or less.”.