Non-Domestic Rates Retail, Hospitality and Leisure Relief
From 1 April 2026 15% relief is available for eligible properties in the retail, hospitality and leisure sectors with a rateable value up to and including £100,000. Relief is capped at £110,000 per business per year across Scotland. An additional 25% relief is available for eligible licensed hospitality and music venues (total 40%). If you were in receipt of hospitality relief in 2025/26 and no longer qualify due an increase in rateable value as a result of the 2026 revaluation, we will consider if you are due hospitality transitional relief when you apply.
The Non-Domestic Rates (Retail, Hospitality and Leisure Relief) (Scotland) Regulations 2026
Within the regulations, you can find details regarding the retail, hospitality and leisure properties that can receive relief.
Read the details regarding the retail, hospitality and leisure properties that can receive relief
You should not apply for Non-Domestic Rates Retail, Hospitality and Leisure Relief if your property already receives 100% Non-Domestic rate relief (such as the small business bonus scheme).
Apply for Non-Domestic Rates Retail, Hospitality and Leisure Relief