Retail, Hospitality and Leisure Relief

Relief for ratepayers who wholly or mainly use their property for specific purposes within the retail, hospitality and leisure sectors.

2022/23

Rates relief of 50% is available for ratepayers who wholly or mainly use their property for specific purposes within the retail, hospitality and leisure sector  for the 3 month period from 1 April 2022 to 30 June 2022.

Relief is applied against the gross rates charge for the period and is capped at £27,000 for each ratepayer across all their properties in Scotland.

The specific purposes the property must be wholly or mainly used for are set out in the schedule to the regulations..

For 2022/23 you must make an application for the relief, it will not automatically be applied to your account. You can apply by completing our online form.

2021/22

This relief effectively reduces the rates bill for qualifying ratepayers who wholly or mainly use their property for specific purposes within the retail, hospitality and leisure sector to nil for 2021/22.

The specific purposes the property must be wholly or mainly used for are set out in schedules 1 and 2 of the regulations.

For 2021/22 you must make an application for the relief, it will not automatically be applied to your account. You can apply by completing our online form.

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