Retail, hospitality and leisure relief 2026

The new rates relief scheme has been introduced by the Non-Domestic Rates (Retail, Hospitality and Leisure Relief) (Scotland) Regulations 2026. This relief is available for subjects with a rateable value of no more than £100,000 and is capped at £110,000 per ratepayer for all awards throughout Scotland.

An application is required for the relief which will require you to declare any other applications that are being made for this relief and also any other funding that you have received which may result in a restriction on the amount of relief available to you.

Apply for retail, hospitality and leisure relief

Those eligible to receive 15%

• Class 1 Bed and breakfast accommodation or guest house: Use as bed and breakfast accommodation or as a guest house.
• Class 2 Camping site: Use as a camping site.
• Class 3 Caravan: Use as a caravan within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960.
• Class 4 Caravan site: Use as a caravan site within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960.
• Class 5 Chalet, holiday hut or bothy: Use as a chalet, holiday hut or bothy.
• Class 6 Self-catering holiday accommodation: Use as self-catering holiday accommodation.
• Class 7 Timeshare accommodation: Use as timeshare accommodation.
• Class 8 Market: Use as a market place on which goods are exhibited for sale to members of the public.
• Class 9 Retail shop: Use as a shop, being a building or part of a building that is used for the retail sale of goods to members of the public who visit the building to buy goods for consumption or use elsewhere, whether or not by the buyer, for purposes unconnected with a trade or business.
• Class 10 Leisure: Use as an art gallery or centre, sports club, sports centre, sports ground, clubhouse, gymnasium, museum, cinema, theatre, ticket office, recreational centre, recreational ground, park, bingo hall, tourist attraction or tourist facility. Use as an amusement arcade, but excluding any lands and heritages on which any licence allows the operation of a sub-category B2 gaming machine, within the meaning of regulation 5(5) of the Categories of Gaming Machine Regulations 2007. Use as a theme park, soft play centre, or as a venue for recreational activities such as ten pin bowling, laser tag, paintballing, escape rooms or miniature golf. Use as a venue for lectures or lessons undertaken for recreational purposes, such as language lessons, music and dance lessons, or pottery and arts lessons.
• Class 11 Service providers: Use to provide hair and beauty services, shoe repairs, key cutting, photo processing, laundry services, car or tool hire, car washing or repair of domestic/electrical goods.
• Class 12 Massage parlour or health spa: Use as a massage parlour or a health spa.
• Class 13 Funeral parlour: Use as a funeral parlour.
• Class 14 Travel agency: Use as a travel agency or by a tour operator.
• Class 15 Meeting, event or activity space: Use as a public hall or venue for hire for events or activities, where the events or activities are principally for the benefit of visiting members of the public. Use as a venue for meetings of voluntary associations.
• Class 16 Use as a facility for youth organisations: Use as a venue for meetings and activities of youth organisations, such as a scout hut.

Those eligible to receive 40%

• Class 1 Hotel or hostel: Use as a hotel or hostel, where no significant element of care is provided. 
• Class 2 Live music venue: Use as a venue to host live music events where both of the following conditions is satisfied:
  • (a) the premises are used as an indoor, permanent venue operating all-year round 
  • (b) the venue is used to host live music events for a public audience.
• Class 3 Public house or night club: Use as a public house or nightclub where each of the following conditions are satisfied:
  • (a) a premises licence authorising the sale of alcohol for consumption both on and off the premises has been issued by a licensing board under section 26 (issue of licence and summary) of the Licensing (Scotland) Act 2005(a)
  • (b) the premises are used for such sales to members of the public, principally for consumption on the premises, in accordance with the operating plan contained in the premises licence
  • (c) the operating plan contained in the premises licence does not include any provision that such sales are made subject to those members of the public residing at, or consuming food on, the premises
• Class 4 Restaurant: Use for the sale of food or refreshments to members of the public for consumption on those premises, including any café, coffee shop, bistro, fast food restaurant or snack bar that is so used.