For the past decade the 2,380 shops liable for the Higher Property Rate in Scotland have paid a business rate about 1-2p in the £ above that of counterparts down south, however that gap is set to become a chasm from April 9 2026. The gap in 2025-26 was 1.3p in the £ which equated to £9.1 million extra that Scottish retailers had to stump up compared to English counterparts, however the gap in 2026-27 is set to shoot up to 11.6p in the £ (£81 million more based on 2025-26 figures).