Retail Hospitality and Leisure Relief

100% relief available for non-domestic  properties in the retail, hospitality and leisure sectors.

The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 reduces the amount of rates payable by 100% for non-domestic properties in the retail, hospitality and leisure sectors.

Eligibility is based on the property being wholly or mainly used for the purposes set out in the Specified Purposes shown below.  Properties must have been occupied on 17 March 2020.  For the avoidance of doubt, lands and heritages which have been closed temporarily due to the government’s advice on COVID-19 will be treated as occupied for the purpose of this relief. 

No application is required for this relief and the relief has been awarded automatically to your 2020/2021 Non Domestic Rates bill.  This relief is awarded from 1 April 2020 to 31 March 2021.

If you have not been awarded Retail, Hospitality or Leisure relief and believe that you fall into one of the categories mentioned below, please email us with a detailed description of the usage of your property.

Specified Purposes

1. Bed and breakfast accommodation;
2. Camping site;
3. Caravan;
4. Caravan site;
5. Chalet, holiday hut and bothy;
6. Guest house, hotel or hostel (where no significant element of care is provided);
7. Public house or night club, with certain limitations;
8. Restaurant, café, coffee shop, bistro, fast food restaurant or snack bar
9. Self-catering holiday accommodation;
10. Timeshare accommodation;
11. Market;
12. Retail Shop;
13. Leisure including arts 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;
14. Service Providers including 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;
15. Letting Agency and Funeral Parlour (letting agency must be registered within the meaning of Part 4 of the Housing (Scotland) Act 2014); and
16. Travel Agency
17. News Publishing

For further information contact us.

Note:  You may already be in receipt of a different relief which partly or fully reduces your non-domestic rates liability therefore Retail Hospitality or Leisure Relief will remove any remaining liability you may have had to pay for 2020/2021.

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