Revaluation Transitional Relief Calculator

From 1st April 2023, the Scottish Government will reduce the amount of Business Rates relief some small businesses will receive through the Small Business Bonus Scheme.

A Revaluation Transitional Relief will be introduced to cap increases in rates liabilities due to revaluation. The caps (in cash terms) in 2023-24 will be 12.5% for small properties, 25% for medium-sized properties and 37.5% for large properties, rising in subsequent years.

The calculation tool below is an estimate based on formulae provided by the Scottish Government and the figures input by the user. SGF highly recommend that you contact your Local Authority for an accurate assessment of your entitled business rates relief through the SBBS and Transitional Relief Scheme. 

Please note: This calculator is for a single property and not applicable for multiple property/business assets (please contact your Local Authority for a complete assessment of your Non-domestic Rates and relief entitlement).

Further information is available from the following resources:

As set out in the chart below, 100% SBBS relief will continue to be available for properties with a rateable value up to £12,000. However, relief will taper from 100% to 0% for properties with RVs between £12,001 and £20,000. Previously the threshold for 100% relief was set at £15,000 RV.

Revaluation Transitional Relief caps:

  • Small property (RV in 2023-24 up to £20,000) - cap to be applied: 12.5%.

  • Medium property (RV in 2023-24 between £20,001 and £100,000) - cap to be applied: 25.0%.

  • Large property, (RV in 2023-24 over 100,000) - cap to be applied: 37.5%.

(provided by the Scottish Government)