Business rates: Retail, Hospitality and Leisure Relief

The Scottish Government have extended the relief scheme for the 2022/23 financial year, where business's that have properties that are wholly or mainly used for the purpose of retail, hospitality or leisure in certain categories can have their rates liability reduced by 50% from 1st April 2022 to 30th June 2022.

The maximum amount the liability of any one person's rates may be reduced under this regulation in the 2022/23 financial year is £27,500. Relief in 2020/21 and 2021/22 was 100%.

Eligible business categories are:

  • Bed and breakfast accommodation
  • Campsite
  • Caravan site
  • Chalet
  • Guest house, hotel or hostel
  • Self catering holiday accommodation
  • Timeshare accommodation
  • Market
  • Retail shop or premises
  • Leisure, use as an art gallery or centre, sports club, sports centre, sports ground, clubhouse, gymnasium, museum, cinema, theatre, music venue, ticket office, recreation ground, bingo hall, tourist attraction or tourist facility
  • Service providers, who provide hair and beauty services, shoe repairs, key cutting, photos processing, laundry services, car or tool hire, car washing or repair of domestic electronic or electrical goods
  • Travel agency
  • Restaurant, use for the sale of food or refreshments to members of the public for on those premises including any café, coffee shop, bistro, fast food restaurant or snack bar that it is so used
  • Letting agency and funeral parlour

Public houses, if used as a public house or nightclub are also eligible if certain conditions are satisfied:

  • a premises licence authorising the sale of alcohol for consumption both on and off the premises has been issued by the licensing board under section 26 of the Licensing (Scotland) Act 2005
  • the premises are used for such sales to members if the public, principally for consumption on the premises in accordance with the operating plan contained in the premises licence
  • the operating plan contained in the premises licence does not include any provision that such sales are made subject to those members of the public residing at, or consuming food on the premises

Apply for the Retail, Hospitality and Leisure Relief

View business rates privacy notice (PDF 487KB).