Islands and Remote Areas Relief
100% Islands and Remote Areas relief is available with effect from 1 April 2026 for retail, hospitality and leisure properties on an island or within a defined Remote Area, capped at £110,000 per ratepayer per financial year across Scotland.
The Non-Domestic Rates (Retail, Hospitality and Leisure Relief) (Scotland) Regulations 2026
Within the regulations you can find the:
- Definition of an island
- Remote Areas within The Highland Council area
- Retail, Hospitality and Leisure properties relief is available for
You should not apply for Islands and Remote Areas Hospitality Relief if your property is already in receipt of 100% non-domestic rate relief (such as the small business bonus scheme).
Apply for Islands and Remote Areas Relief
Islands and Remote Areas Relief is likely to be considered as subsidy under the rules of the Subsidy Control Act 2002 and you will be asked about any subsidy received when you complete the application form.