Hospitality Relief
Details of the conditions that need to be met to be awarded hospitality relief and how to apply.
This relief is available for the 2025/26 financial year only.
A temporary 40% rates relief is available to eligible properties with a rateable value of £51,000 or less and which are wholly or mainly used for specified hospitality purposes, including small music venues. The 40% rates relief is capped at a maximum value of £110,000 per ratepayer.
Properties used for the following specified hospitality purposes may be eligible for this relief as set out in the schedule to the regulations (opens new window).
- Bed and breakfast accommodation.
- Camping site.
- Caravan and caravan site.
- Chalet, holiday hut and bothy.
- Guest house, hotel and hostel.
- Public house or nightclub.
- Restaurant, including café, coffee shop, bistro, fast food restaurant or snack bar.
- Self-catering holiday accommodation.
- Timeshare accommodation.
- Small music venue, which is an indoor permanent venue operating all year round to host live music events for a public audience and has a maximum capacity of 1,500 persons.
Subsidy Control
Hospitality Relief may be offered as Minimal Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. The application form will detail the additional information required from you.
How to apply
To apply for this relief please complete and submit our application form. Please note that ratepayers with multiple properties are required to complete an application for each property they have in West Lothian.
