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A Guide to Business Rates Revaluation 2017


The Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2017 is the Statutory Instrument, which was approved on 16 March and comes into effect on 1 April.

Rate-payers will have to apply for the real term 12.5% rate cap which will equate to a cash cap of 14.75% following adjustment for inflation. 

The scheme is a Transitional Relief Scheme so there will be a calculation done to determine if the Ratepayer qualifies. 

IMPORTANT :Claiming the relief is down to individual businesses contacting relevant local authorities. Your rates bill will NOT have been automatically adjusted prior to it being sent to you

The full legislation can be read here

Guidance on applications for relief

(1) An application for relief must be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer, and—

(a) “person authorised to sign on behalf of the ratepayer “means, where the ratepayer is—

(i) a partnership, a partner of that partnership;

(ii) a trust, a trustee of that trust;

(iii) a body corporate, a director of that body; and

(b) “sign” or ”signed” in relation to an application made by electronic communication means an electronic signature, as defined in section 7(2) of the Electronic Communications Act 2000(1).

(2) An application under paragraph (1) must be made to the local authority by—

(a) addressing it to the authority; and

(b) delivering it or sending it to the authority’s office by post or electronic communication.

Note: It is also a matter for the billing authority as to whether they request a letter or a form to be filled in. Note too that the higher amount will be debited until such time the application has been processed and it therefore down to the applicant to follow up chase the claim for relief if it is not forthcoming within a realistic timescale

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