Business rates discounts

Non-Domestic Rates Hospitality Relief

The Scottish Government has introduced a new relief under The Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025.

Relief is available for properties with a rateable value of £51,000 or less.

From 1 April 2025, 40% relief will be accessible, capped at £110,000 per ratepayer.

Within the regulations, you can find details regarding the:

• hospitality properties that can receive relief

You should not apply for Non-Domestic Rates Hospitality Relief if your property already receives 100% Non-Domestic rate relief (such as the small business bonus scheme).

Apply for Non-Domestic Rates Hospitality Relief.