Scotland sets 48.1p business rates poundage 2026–27

From 1 April 2026, Scotland’s business rates ‘poundage’ is set at 48.1 pence per pound. In simple terms, that is the price per £1 of your property’s rateable value, applied before any reliefs are deducted. The Scottish Budget 2026–27 papers on gov.scot list the new rate. (gov.scot)

Why the update now? A fresh revaluation begins on 1 April 2026, using a ‘tone date’ of 1 April 2025 to benchmark rental values. Ministers have lowered the multipliers to keep bills broadly steady in real terms as values shift. (gov.scot)

Who pays and what counts? If you use a property for non‑domestic purposes-shops, cafés, studios, offices, warehouses-you’re likely in scope. Rates are based on the rateable value set by independent assessors, not on turnover or profits, and are updated on a three‑year cycle. (gov.scot)

For 2026–27 there are three multipliers. The Basic Property Rate is 48.1p for properties with a rateable value up to and including £51,000. The Intermediate Property Rate is 53.5p for £51,001–£100,000. The Higher Property Rate is 54.8p above £100,000. (gov.scot)

Here’s the quick way to estimate your bill. Multiply your property’s rateable value by the correct pence‑in‑the‑pound, then subtract any reliefs you qualify for. Example: an independent bookshop in Inverness with a £18,000 rateable value pays about £8,658 before reliefs (18,000 × 0.481).

Worked example with sector relief. A café in Perth with a £48,000 rateable value uses the Basic rate: gross liability £23,088. If it qualifies for the new 15% retail, hospitality and leisure relief in 2026–27, the estimated net bill falls to about £19,625, subject to the £110,000 per‑business cap. (gov.scot)

Intermediate band in practice. A leisure gym in Aberdeen with a £80,000 rateable value uses the 53.5p multiplier, giving a gross bill near £42,800. If classed as a leisure property and eligible for the 15% relief, the bill would drop to roughly £36,380, again subject to the cap. (gov.scot)

Smoothing sharp increases. When revaluation alone would push bills up quickly, Scotland’s Transitional Relief caps the year‑on‑year rise in gross liabilities due to revaluation. In 2026–27 the cap is 15% for small, 30% for medium, and 50% for large properties; further caps apply in 2027–28 and 2028–29. For context, a city‑centre office with a £200,000 rateable value starts from about £109,600 at the Higher rate before any reliefs. (gov.scot)

How this compares with last year. In 2025–26 the Basic Property Rate was 49.8p, so moving to 48.1p cuts the gross bill on a £30,000 rateable value by £510 before reliefs. The 2025 rate is set out on legislation.gov.uk in The Non‑Domestic Rate (Scotland) Order 2025. (legislation.gov.uk)

Where to check and how to challenge. You can look up your new rateable value on the Scottish Assessors Association portal and, if you believe it’s wrong, submit a proposal by 31 July 2026. Councils apply reliefs and issue bills from April each year. (gov.scot)

Quick glossary for class. Rateable value is an estimate of annual rent for a property. Poundage is the pence‑in‑the‑pound used to calculate your bill. Gross liability is the amount before reliefs; the net bill is after reliefs. Transitional relief is a set of caps that limit revaluation‑driven increases so businesses have time to adjust.

What this means for planning. Use the examples to sketch a budget, then speak to your council about which reliefs you qualify for. In 2026–27, the retail, hospitality and leisure relief is 15% for eligible properties up to £100,000 rateable value, and designated island and remote‑area premises receive 100% relief; both are capped at £110,000 per business. (gov.scot)