Vape Shops to be excluded from rates relief

Vape shops are set to lose any discounts from their Business Rates bills as part of a Scottish Government commitment to reform the non-domestic rates system.

In a statement to the Scottish Parliament, Deputy First Minister Jenny Gilruth announced plans to remove rate relief for vape shops from 1 April 2027.

The Scottish Government will also appoint an independent panel to examine the outcome of the 2026 non-domestic property revaluation following reports of inconsistent valuations.

The panel will assess whether there are any anomalies that exist within the revaluation and report within three months of being appointed.

Payday lending, car parks, betting shops, properties requiring a short-term let licence to operate but which have not obtained one, and shootings (with exceptions) are already excluded from eligibility for non-domestic rates Small Business Bonus Scheme relief and Fresh Start relief.

You can read the press release from the Scottish Government here: Rate relief to be removed for vape shops - gov.scot