Revaluation Transitional Relief - General
If your daily gross rates liability has increased due to revaluation you may be eligible for transitional relief.
A Revaluation, where the values of all properties are reviewed, has been carried out with all values effective from 1 April 2026.
If you want to appeal against your rateable value or have any questions about it, please contact the Assessor for the Lothian Valuation Joint Board at www.saa.gov.uk
Increases in Gross Rates Liability
Increases in gross rates liabilities due to revaluation will be capped in 2026/27, at:
- 15% for small properties (rateable value on 1 April 2026 up to and including £20,000)
- 30% for medium-sized properties (rateable value on 1 April 2026 from £20,001 up to and including £100,000), and
- 50% for large properties (rateable value on 1 April 2026 over £100,000).
Subsidy Control
It is unlikely that this relief would be considered a subsidy as it is a general measure.
How to apply
An application for this relief is not required. If you are eligible for relief it will be awarded automatically and will be detailed on your rates bill.
