Non Domestic Rates - Retail, Hospitality, Leisure and Aviation Relief
This relief is available to businesses which use properties appearing in the list of Specified Purposes published by the Scottish Government in the regulations which enacted this relief.
Qualification for an award of this relief will grant 100% relief from the payment of rates in the 2021-22 financial year.
An award of Retail, Hospitality, Leisure and Aviation Relief may be made if the following conditions are satisfied:
• the ratepayer must be in rateable occupation;
• the ratepayer’s property must fall within one of the classes of Specified Purposes stated in Schedule 1 of the 2021 regulations;
(Note – a copy of the Specified Purposes may be found on our website here)
• an application for relief is submitted to the local authority.
It should be noted that although a similar relief was available in the previous financial year, 2020-21 and this was awarded automatically by local authorities, the 2021 regulations state that this relief can only be awarded on receipt of an application by the ratepayer.