Business rates discounts
Islands and Remote Areas Relief
The Scottish Government has introduced a new relief under The Non-Domestic Rates (Islands and Remote Areas Hospitality Relief) (Scotland) Regulations 2024.
100% relief is available for the 2024-25 financial year for hospitality properties on an island or within a defined Remote Area, capped at £110,000 per ratepayer.
Within the regulations you can find the:
- definition of an island
- Remote Areas within The Highland Council area
- hospitality properties relief is available for
You should not apply for Islands and Remote Areas Hospitality Relief if your property is already in receipt of 100% non-domestic rate relief (such as the small business bonus scheme).