Business rates discounts
The transitional relief scheme is continuing into 2020/21 for eligible hospitality sector property with a rateable value not exceeding £1,500,000. As per The Non Domestic Rates (Transitional Relief) Amendment (Regulations) 2020, the increase in gross liability from 2016/17 to 2020/21 is capped at 74.7 per cent. If the increase in your gross liability from 2016/17 to 2020/21 is less than 74.7 per cent you will not qualify for transitional relief in 2020/21.
You must reapply for transitional relief in 2020/21. Reapplication is necessary as we require all applicants to complete a state aid declaration.
New applications can only be considered from 1 April 2020.
To qualify, a property must be occupied and used for one of these purposes:
- Bed and breakfast accommodation
- Camping Site
- Caravan Site
- Chalet and holiday hut
- Guest House, hotel and hostels
- Public house
- Self-catering holiday accommodation
- Timeshare accommodation
The Scottish Government legislation states that Transitional Relief must be applied for. It is considered likely to amount to state aid under the European Community (EC) regulation 1998/2006 (de minimis aid regulation) hence the requirement for an application.