The Scottish Fiscal Commission (SFC) has today published an updated forecast for Non-Domestic Rates (NDR), ahead of tomorrow’s Stage 3 Budget debate in the Scottish Parliament.
The Cabinet Secretary for Finance and Local Government announced two changes to NDR policy on 12 February 2026, during the Stage 1 debate on the Scottish Budget. The first change is to introduce an additional 25 per cent relief for eligible licensed hospitality premises and music venues, on top of the previously announced 15 per cent retail, hospitality, and leisure relief. The second is a specific Revaluation Transitional Relief for self-catering holiday accommodation with a short-term let licence. Both changes apply for three years from 1 April 2026 to 31 March 2029.
The SFC forecasts that, taken together, the changes will reduce Non-Domestic Rates revenue by £9 million in 2026‑27, £12 million in 2027‑28, and £17 million in 2028‑29.