Scotland has set the 2026–27 non-domestic rate, or poundage, at 48.1p in the pound, taking effect on 1 April 2026. The order was made on 29 January and laid before the Scottish Parliament on 2 February. For Northern firms with shops, depots or venues north of the border, this is the figure that will sit on your bills for the next year.

Ministers have nudged the rate down from last year’s 49.8p. On a £40,000 rateable value unit, that’s roughly a £680 saving before any reliefs. Helpful, but it’s only half the picture, because valuation is moving too. (legislation.gov.uk)

All non-domestic properties in Scotland are being revalued from 1 April 2026, with draft notices issued on 30 November 2025 and final notices due in March. Assessors say draft values are around 12% higher on average than current figures, so some bills will still rise even with the lower poundage. Businesses can make representations on draft values up to 15 March 2026. (saa.gov.uk)

The Scottish Government’s latest finance circular confirms a 48.1p Basic Property Rate for 2026–27, a 53.5p Intermediate rate for properties with rateable value £51,001–£100,000, and a 54.8p Higher rate above £100,000. A three‑year 15% relief for many retail, hospitality and leisure premises up to £100,000 RV also starts in April, alongside revaluation transitional relief to cap increases across the cycle. The sector relief is capped at £110,000 per ratepayer per year. (gov.scot)

Over the border, England moves to five multipliers on 1 April 2026. Non‑RHL sites use 43.2p under £51,000 RV and 48p above that; eligible retail, hospitality and leisure sites use 38.2p and 43p; and a 50.8p high‑value multiplier applies from £500,000 RV. Scotland’s headline poundage is close to England’s standard rate but above England’s small business and RHL rates. (gov.uk)

A quick sense‑check for cross‑border operators. A workshop in Dumfries with a £50,000 rateable value faces a gross bill near £24,050 at 48.1p. A similar unit in Carlisle would be about £21,600 using England’s 43.2p small business multiplier. For a £50,000 café, Scotland’s 15% relief takes a £24,050 bill down to roughly £20,440, while an equivalent site in Carlisle would be about £19,100 at England’s 38.2p RHL rate. Figures are before any supplements and local reliefs. (gov.uk)

Timelines are tight. Final Scottish valuation notices land in March, with bills following shortly after. If your draft value looks off, assessors will continue reviewing proposed values and changes up to 15 March 2026-use that window. (saa.gov.uk)

Business bodies are cautiously positive but want vigilance as revaluation beds in. Edinburgh Chamber points to the three‑year 15% RHL relief and the continuation of the Small Business Bonus Scheme, while ministers say transitional caps will shield the hardest‑hit through to the 2029 revaluation. (edinburghchamber.co.uk)

For Northern multi‑site operators, the practical steer is clear: map every property, cross‑reference the draft rateable value, apply the relevant Scottish rate or English multiplier, then plan cashflow for April. Border towns from Berwick to Gretna will feel the difference first; getting ahead of the bills will save headaches later.