Coronavirus (COVID-19) -
All You Need To Know

Coronavirus Reliefs for Business Rates

Universal 1.6% Relief

All properties in Scotland are eligible for a 1.6% relief on their gross rates bill for 2020/21.

This relief is automatically applied to all properties. You do not need to claim.

Retail, Hospitality, Leisure and Aviation Relief

100% relief is available from 1 April 2020 to 31 March 2021 for properties in the retail, hospitality, leisure and aviation sectors

The property must be wholly or mainly used for purposes set out below:

  • Class 1 Bed and breakfast accommodation
  • Class 2 Camping site
  • Class 3 Caravan
  • Class 4 Caravan site
  • Class 5 Chalet, holiday hut and bothy
  • Class 6 Guest house, hotel and hostel
  • Class 7 Public house/Nightclub
  • Class 8 Restaurant
  • Class 9 Self-catering holiday accommodation
  • Class 10 Timeshare accommodation
  • Class 11 Market
  • Class 12 Retail shop
  • Class 13 Leisure
  • Class 14 Service providers

Use to provide hair and beauty services, shoe repairs, key cutting, photo processing, laundry services, car or tool hire, car washing or repair of domestic electronic/electrical goods.

  • Class 15 Letting agency and funeral parlour
  • Class 16 Travel agency
  • Class 17 News Publishing

It does not apply to empty properties or to properties which were empty on 17 March 2020.

This relief is automatically applied to properties our information shows as qualifying. If it does not appeal on your bill and you believe you should qualify please email the rates section on and we will check it for you.

Page last updated: 12/06/2020
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