Non Domestic Rates - Retail, Hospitality, Leisure and Aviation Relief 2022-23

This relief is available to certain classes of business.  A list of qualifying property uses can be found in the schedule of  Specified Purposes which forms part of the regulations which enacted this relief.  A link to this schedule may be found further down this page..

Qualifying ratepayers will receive a grant of 50% relief from the payment of rates for a period of three months (April to June) at the start of the 2022-23 financial year. A ratepayer may only receive a maximum total award of £27,500 of Retail, Hospitality, Leisure and Aviation relief for all properties occupied in Scotland.

Awards of Retail, Hospitality, Leisure and Aviation relief made in 2021-22 were subject to different regulations, and these will not be carried forward into the new financial year. Any application for this relief in 2022-23, requires completion and submission of an application form, a link to which may be found at the bottom of this page.

An award of 2022 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 the Schedule to the 2022 regulations
(a copy of which may be found on our website here); and
• an application for relief is submitted for each property for which relief is sought to the local authority.

If a ratepayer has properties situated in different local authority areas, an individual application will need to be made to each local authority for each property.

Any award of 2022 Retail, Hospitality, Leisure and Aviation relief is likely to be deemed a subsidy and it must therefore conform to the principles outlined in the European Union-United Kingdom Trade and Cooperation Agreement (EU-UKTCA). Any such subsidy is therefore capped at 325,000 Special Drawing Rights (around £340,000 at January 2022 values, albeit the exact amount may fluctuate) over a rolling three-fiscal-year period.

Applicants must therefore consider whether they have already received support from any public sector body in their current and previous two accounting years. It is possible that any potential award of this relief may be capped to conform to the provisions of the EU-UKTCA. If support exceeding £300,000 has been received over the last three years, a Subsidy or Aid Information Declaration should be completed.It may be found on our website here.

For further information contact us or to apply, download the 2022RHLAppForm.

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