Retail, Hospitality, Leisure and Aviation Relief
The Scottish Government has extended Retail Hospitality Leisure (including Aviation relief) for the 2021/22 rating year under the Non Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021.
100% rates relief will be available to non domestic properties operating in qualifying retail, hospitality and leisure sectors. Unlike the 2020/21 relief scheme, the Scottish Government have specified that businesses must apply for the 2021/22 relief scheme. The annual rates bills for previously qualifying business will be held back to allow those businesses time to apply. If an application is not received by 30 April 2021, the business will be issued with their 2021/22 annual rates bill. Applications will be accepted after 30 April 2021, however we would encourage businesses to apply as soon as possible.
Newly operating business properties can be eligible if the qualifying criteria are met and are encouraged to apply.
If you are already in receipt of 100% relief, for example 100% small business bonus, you should not apply for Retail Hospitality and Leisure.