Business rates discounts
Retail Hospitality and Leisure Relief
Retail Hospitality and Leisure relief (RHL) is available for the 2022-23 rating year under the Non Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022.
For 2022-23 - 50% relief is available for the period 1 April 2022 to 30 June 2022, capped at £27,500 per ratepayer. Relief is available for non domestic properties in the retail, hospitality and leisure sectors. Eligibility is based on the property being wholly or mainly used for qualifying purposes as set out in Schedule 1 of the regulations.
The Scottish Government has confirmed that RHL is not continuing for 2023-24. Applications can still be made for 2021-22 and 2022-23. 100% relief is available during 2021-22 for qualifying properties.
If you are already in receipt of 100% relief, for example 100% Small Business Bonus Scheme (SBBS), you should not apply for Retail Hospitality and Leisure.