From 1 April 2025, a 40% non-domestic rates relief will be available in the financial year 2025-26 for properties in the Hospitality sector (including Grassroots Music Venues with a capacity of up to 1,500), with rateable values of up to and including £51,000. This relief is capped at £110,000 per ratepayer.
Eligibility is based on the property being wholly or mainly used for the purposes set out in the Schedule of the Regulations.
Ratepayers are required to make a declaration, to ensure that they do not exceed £110,000 of this relief award. The council will reclaim any relief incorrectly awarded on incomplete, incorrect, or fraudulent information.
This relief is also subject to the Subsidy rules under the EU-UK Trade and Cooperation Agreement (TCA).
The following premises may be eligible:
- bed and breakfast accommodation
- camping site
- caravan
- caravan site
- chalet, holiday hut and bothy
- guest house, hotel and hostel
- public house or nightclub
- restaurant (use for the sale of food or refreshments to members of the public for consumption on those premises, including any café, coffee shop, bistro, fast food restaurant or snack bar that is so used)
- self-catering holiday accommodation
- small music venue
- timeshare accommodation
If your business is already in receipt of 100% relief, for example, 100% Small Business Bonus, you should not apply for Hospitality Relief.
Please note: In accordance with Scottish Government guidance all recipients of Rates Relief will have their details published quarterly from June 2021. This information is available on the council's Open Data site.