Vape shops in Scotland to be excluded from business rates relief (opens original article in a new tab)

Vape shops in Scotland will lose business rates relief from April 2027, as the government initiates a review of tax calculations following widespread rate hikes.

• Vape shops in Scotland will be excluded from business rates relief starting April 2027.
• The Scottish government announced an independent review of business rates calculations following significant tax increases for many companies.
• Business rates are based on property rental value and fund local services, with new rateable values introduced for 260,000 properties as of April 1.