For Scotland we have assumed that inflation will need to be reflected for all years based on previous schemes.
Scottish 2026 Transitional Relief caps (%):
| Rateable value | 2026-27 | 2027-28 | 2028-29 |
| Small (up to £20,000) | 15.00% | 22.00% | 38.00% |
| Medium (£20,001 to £100,000) | 30.00% | 44.00% | 75.00% |
| Large (Over £100,000) | 50.00% | 75.00% | 113.00% |
