Rates discounts to be removed from vape shops
THE Scottish Government has announced that vape shops in Scotland are set to lose their discounts on rates relief come next year.
Announced by Jenny Gilruth, deputy first minister, the Scottish Government has announced its plans to remove rate relief for vape shops from 1 April 2027.
Gilruth said: “The Scottish Government is absolutely determined to drive economic growth, and enable businesses to invest, grow, and create jobs. A key part of making that economic growth a reality will be getting the framework right on Non-Domestic Rates.
“Ministers have heard the concerns raised by businesses and trade bodies about apparent anomalies within the 2026 revaluation, and that is why we are taking urgent action.
“This includes taking action to ensure vape shops are contributing to the high street, recognising the growth of the sector in recent years and ensuring rates relief aligns with our public health commitments.”
The Scottish Government has announced it will also appoint an independent panel to examine any anomalies within the 2026 non-domestic property revaluation following on from reports of “inconsistent valuations”, says ScotGov.
Arrangements will be made shortly for appointments to the panel with the outcome of the review set to be presented to the Parliament.
ScotGov has not confirmed how this will impact convenience stores that stock vaping products or whether or not they will have their rates discounts lifted as a result.
Gilruth said: “We will also examine comprehensive improvements and reforms that can be made to the non-domestic rates system, seeking independent advice and working closely with business.
“This will ensure that the system works overall – and provides the clarity, the confidence, the incentive and the transparency businesses need.”
