Highland Council has issued updated guidance on Non Domestic Rates for the 2026 to 2027 financial year, with businesses urged to review their position as significant changes come into force.

New rates bills are being issued on 7 and 8 April, accompanied by detailed information outlining how the changes may affect liability and overall costs.

At the centre of the update is a national revaluation taking effect from 1 April 2026, which will see most properties assigned a new rateable value.

This updated valuation will be used to calculate bills alongside the current poundage rate, meaning many businesses will see a change in what they pay.

Transitional relief will be applied automatically where eligible, helping to phase in increases over time and reduce sudden financial pressure.

However, businesses currently receiving support through the Small Business Bonus Scheme will need to act, as all existing awards end on 31 March 2026.

Businesses must reapply at www.highland.gov.uk/sbbs

To continue receiving support, eligible businesses must reapply, with new transitional arrangements in place to cap increases where entitlement has reduced.

A separate transitional relief scheme is also being introduced for self catering properties, aimed at limiting sharp rises in valuation over the coming years.

More information is available at www.highland.gov.uk/transitionalrelief

Additional sector specific reliefs will continue, with targeted support for retail, hospitality and leisure businesses.

Eligible properties with a rateable value of up to £100,000 will receive 15 percent relief, rising to 40 percent for licensed hospitality and music venues.

The Islands and Remote Areas Relief scheme is also being extended, now covering retail and leisure alongside hospitality.

A new relief for electric vehicle charging sites will provide ten years of support for properties used primarily as public charging points.

Businesses are also being reminded of their responsibility to report any changes in ownership, tenancy or occupancy without delay.

Failure to update records promptly could result in incorrect billing or delays in applying reliefs.

With multiple changes coming into effect at once, the message from the council is clear, check your bill, understand your position and take action where required.

Details and applications for all reliefs are available at www.highland.gov.uk/businessratesdiscounts.