Non-domestic rates - money off your bill

Retail, hospitality, leisure and aviation relief

The Scottish Government have extended the above relief for 12 months until 31 March 2022. However, for 2021/22 you must apply for this relief as it will not be awarded automatically. Please note the following points before applying:

  • if the property in question is already in receipt of 100% non-domestic rates relief in 2021/22, such as small business bonus relief, you should not apply for retail, hospitality, leisure and aviation relief
  • if your property is currently vacant (vacant does NOT include unoccupied premises in temporary suspended use resulting from lockdown restrictions), then you will not qualify for this relief and should not apply for it. If your property was not occupied and trading on 17 March 2020, it cannot qualify for the relief in 2020-21, but it may qualify in 2021-22 if it is used wholly or mainly for a purpose set out in The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021 
  • a list of qualifying business types is included as part of the application form. If your business type is not listed then you will not qualify for this relief and should not apply for it

If we award you this relief it will be shown on your 2021/22 rates bill provided you apply before 31 March 2021. If you are awarded this relief after this date we will issue a revised bill shortly after your annual bill.