Retail, hospitality, leisure and aviation relief

From 1 April 2022, eligible premises used wholly or mainly for retail, hospitality, leisure and/or aviation purposes can get 50% relief for the first 3 months of the financial year (April to June), capped at £27,000 per ratepayer.

Ratepayers are required to make a declaration, to ensure that they do not exceed £27,500 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
  • restaurant
  • self-catering holiday accommodation
  • timeshare accommodation
  • market
  • retail shop
  • leisure: for example an 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 or soft play centre.
    Use as an amusement arcade or amusement centre, but excluding any lands and heritages on which any licence allows the operation of a sub-category B2 gaming machine, within the meaning of regulation 5(5) of the Categories of Gaming Machine Regulations 2007(a).
  • service providers – for example provide 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.
  • letting agency and funeral parlour
  • travel agency
  • news publishing

If your business is already in receipt of 100% relief, for example 100% Small Business Bonus, you should not apply for RHL relief.

Apply for retail, hospitality, leisure and aviation relief 2022-23

Retail, hospitality and leisure businesses are entitled to 100% rates relief until 31 March 2022.

Apply for retail, hospitality, leisure and aviation relief 2021-22

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.