Services

Non Domestic Rates - Small Business Transitional Relief Application

This relief reduces the net bill increase in 2026-27 to 25% of what it otherwise would have been taking into account other reliefs, including Revaluation Transitional Relief and is available for properties that were entitled to the following reliefs on 31st March 2026 – Small Business Bonus Relief, Rural Relief (and no longer entitled on 1st April 2026 due to rateable value increase), Hospitality Relief and Small Business Transitional Relief. To be eligible, the property requires to have been shown in an entry on the valuation roll on both 31st March 2026 and 1 April 2026.  In 2027-28 and 2028-29 it will reduce the net bill increases to 50% and 75% respectively of what they would otherwise have been.

From 01/04/2026 properties that require a short-term let licence to operate but have not obtained one are not eligible for Small Business Transitional Relief.

The increase in your rates bill, compared to what you paid on 31st March 2026, will be capped per property at:

  • 2026/27 – 25%

  • 2027/28 – 50%

  • 2028/29 – 75%

THE RATEPAYER
(Check person or company named on your non-domestic rates bill)
Legal structure of the Ratepayer
THE PROPERTY
Check your non-domestic rates bill – payment reference will have 14 digits.
This can be found at www.saa.gov.uk
 
For Self-Catering Holiday Accommodation Ratepayers only (Applicable from 01 April 2026)
Do you have a Short-Term Let Licence?
Do you require a Short-Term Let Licence?
For further information on Short Term Lets Licences and exemptions, please visit https://www.argyll-bute.gov.uk/licences/short-term-lets-licence
You must be able to answer yes to the question below to be eligible for this relief
Was the property in receipt of Small Business Bonus Relief, Rural Relief (and no longer entitled on 1st April 2026 due to rateable value increase), Hospitality Relief and Small Business Transitional Relief?
Declaration
Please read this declaration carefully before you sign and date it.
  • I am the ratepayer, or duly authorised by the ratepayer to make the application.
  • I declare that the information given on this form is correct and complete to the best of my knowledge.
  • I authorise the Council to make any necessary enquiries to check the information.
  • I authorise the Council to cross check the information with other Councils in Scotland.
  • I undertake to advise the Council of any change of circumstances, including the occupation / vacation of any other property I may occupy in Scotland which may affect liability for Non-Domestic Rates Relief.
  • I understand that if I give information that is incorrect or incomplete or fail to report changes in circumstances, I (or the Ratepayer I represent) may be prosecuted.
  • I understand that the Council will reclaim any incorrectly awarded Non-Domestic Rates Relief
  • I have read and understand the privacy notice accompanying this relief application.
  • I claim the above relief from non-domestic rates liability.
(e.g. Owner, Tenant, Agent, Employee)
Maximum 5 files.
8 MB limit.
Allowed types: pdf doc docx odt xls xlsx .
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