Hospitality Relief 2025-26
From 01 April 2025, 40% relief is available for properties in the hospitality sector (including music venues with a maximum capacity of 1,500 persons), and with rateable values of up to and including £51,000, which are not in receipt of Islands and Remote Areas Hospitality Relief, capped at £110,000 per ratepayer.
Eligibility is based on the property being wholly or mainly used for the purposes set out in the Schedule of the Regulations: The Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025
This relief is likely to be considered a subsidy under the Act and is listed in the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023.
The award of relief is subject to receipt of a completed application form, you may be asked to provide evidence in support of your application.
Please note that if you are already in receipt of the Small Business Bonus Transitional Relief Cap Scheme, and you have received a bill for £1,800.00, this is the maximum amount of relief which can be awarded. There is no additional relief available under the Hospitality Relief Scheme.
Please note that the scheme for 2020-21, 2021-22 & 2022-23, closes on 01 April 2025. Applications received after this date will not be considered.
How to apply
Download the application form below.