Non-Domestic Rates Hospitality Relief 2025
Relief of 40% from 1st April 2025 is available under The Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025 to certain specified classes of property, as detailed below.
This relief is capped at £110,000 per ratepayer and the ratepayer is required to make a declaration to ensure that they do not exceed £110,000 of this relief award.
Specified purposes
- 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 or nightclub
- Where the sale of alcohol is principally intended for consumption on the premises, and there is no requirement that people consume food on the premises in order to purchase alcohol.
- Class 8 Restaurant
- Where the sale of food or refreshments to members of the public for consumption on those premises, including café, coffee shop, bistro, fast food restaurant, or snack bar.
- Class 9 Self-catering holiday accommodation
- Class 10 Timeshare accommodation
- Class 11 Small Music Venue
Use as a venue to host live music events where each of the following conditions is satisfied:
- The premises are used as an indoor, permanent venue, operating all year round
- The venue is used to host live music events for a public audience and
- The venue has a maximum capacity of 1500 persons
Apply
Apply for a reduction using the form below:
What happens next?
We'll review your application and let you know if you are entitled to a discount, this can take up to 30 days. We may ask for more information to help us make a decision.
Page last updated: 21/02/2025