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  5. Small Business Transitional Relief

Small Business Transitional Relief

Details of the conditions that need to be met to be awarded Small Business Transitional Relief and how to apply.

As a result of the 1 April 2026 revaluation a new Small Business Transitional Relief scheme has been introduced to phase in increases in the net rates bill of eligible ratepayers over a three-year period.

The scheme reduces the net bill increase in 2026/27 to a maximum of 25% of what it otherwise would have been, taking account of other reliefs and is available for ratepayers entitled to:

  • Small Business Bonus Scheme relief on 31 March 2026; or
  • Small Business Transitional Relief on 31 March 2026; or
  • Hospitality Relief on 31 March 2026

The scheme will reduce the net bill increases for eligible ratepayers in 2027/28 to a maximum of 50% and in 2028/29 to a maximum of 75% of what they would otherwise have been.

The following are not eligible for Small Business Transitional Relief:

  • Properties where a short-term let licence is required but has not been obtained.
  • Properties with a nil rateable value on 1 April 2026 or which had a nil rateable value on 31 March 2026.
  • Where the property is merged, split or the entry is reorganised in the Valuation Roll after 1 April 2026.
  • Where the property has a change of ratepayer after 1 April 2026.

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.

How to apply

To apply for this relief please complete and submit our application form.

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.

Ratepayers with multiple properties are required to complete an application for each property they have in West Lothian.