Self-Catering Properties
Details of the reliefs available to self-catering properties from 1 April 2026 and how to apply.
Ratepayers of self-catering properties may be eligible for some or all of the following reliefs from 1 April 2026 depending on the circumstances.
To qualify for any of the following reliefs, properties used wholly or mainly for a purpose which requires a short-term let licence must have obtained such a licence.
The total amount of relief awarded may not reduce the rates payable to less than nil.
Self-Catering Revaluation Transitional Relief
This relief caps the increase in the gross rates bill, as a result of revaluation, in 2026/27 at 15%.
Properties used wholly or mainly on the day as self-catering holiday accommodation, regardless of their rateable value, may be eligible for this relief.
More information and how to apply is available on our Self-Catering Revaluation Transitional Relief page.
However, please note that our applications for Retail, Hospitality and Leisure Relief and Small Business Bonus Scheme Relief also allow you to make an application for Self-Catering Revaluation Transitional Relief.
Retail, Hospitality and Leisure Relief
Properties used wholly or mainly on the day as self-catering holiday accommodation are a specified class of property that may be eligible for 15% Retail, Hospitality and Leisure Relief.
This relief is applied to reduce the gross rates bill.
More information and how to apply is available on our Retail. Hospitality and Leisure Relief page.
Small Business Bonus Scheme
This relief is targeted at small businesses based on the combined rateable value of the properties the business occupies or is entitled to occupy across Scotland.
Properties which are wholly or mainly used for a purpose which a short-term let licence is required and has been obtained may be eligible for relief of up to 100% under the Small Business Bonus Scheme.
This relief is applied to reduce the gross rates bill.
More information and how to apply is available on our Small Business Bonus Scheme page.
Small Business Transitional Relief
This relief caps the increase in the net rates bill to 25% of what it would otherwise have been after taking into account all other reliefs.
This relief is available for properties that were, on 31 March 2026, entitled to Small Business Bonus Scheme, Hospitality Relief, or Small Business Transitional Relief.
More information and how to apply is available on our Small Business Transitional Relief page.
However, please note that our applications for Retail, Hospitality and Leisure Relief and Small Business Bonus Scheme Relief also allow you to make an application for Small Business Transitional Relief.
Subsidy Control
Certain reliefs may be offered as Minimal Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. The application form will detail the additional information required from you.
