Ratepayers of certain hospitality premises with a rateable value of no more than £51,000 can apply for 40% relief
For Financial Year 2025/26, under the The Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025, a 40% non-domestic rates relief is available for eligible hospitality-based premises that have a rateable value of no more than £51,000.
There is also a cap of £110,000 on the total amount of relief that can be awarded to any ratepayer across all eligible premises in Scotland.
Eligible premises
- Bed and breakfast accommodation
- Camping site
- Caravan
- Caravan site
- Chalet, holiday hut or bothy
- Guest house, hotel or hostel
- Public house or nightclub
- Restaurant (including any café, coffee shop, bistro, fast food restaurant or snack bar)
- Self-catering holiday accommodation
- Timeshare accommodation
- Live music venue
Find further information on the eligible property uses.
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.
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