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:

  1. The premises are used as an indoor, permanent venue, operating all year round
  2. The venue is used to host live music events for a public audience and
  3. 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
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