Business rates discounts

Transitional relief

The transitional relief scheme is continuing into 2019/20 for eligible hospitality sector property with a rateable value not exceeding £1,500,000.  As per The Non Domestic Rates (Transitional Relief) Amendment (Regulations) 2019, the increase in gross liability from 2016/17 to 2019/20 is capped at 52.7 per cent. If the increase in your gross liability from 2016/17 to 2019/20 is less than 52.7 per cent you will not qualify for transitional relief in 2019/20.  

You must reapply for transitional relief in 2019 / 2020. Reapplication is necessary as we require all applicants to complete a state aid declaration.

 

New applications can only be considered from 1 April 2019.

 

Apply for transitional relief

To qualify, a property must be occupied and used for one of these purposes:

  • Bed and breakfast accommodation
  • Camping Site
  • Caravan
  • Caravan Site
  • Chalet and holiday hut
  • Guest House, hotel and hostels
  • Public house
  • Restaurants
  • 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.

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