Non-domestic rates - money off your bill

This relief type is subject to Subsidy control rules under Subsidy Control Act 2022. Information is available on our Rates relief and subsidy control page.

Retail, Hospitality and Leisure relief 2026/27

Who can get it

You may qualify for 15% relief if:

• the property is used wholly or mainly for a purpose listed in the The Non-Domestic Rates (Retail, Hospitality and Leisure Relief) (Scotland) Regulations 2026 listed below; and
• the rateable value is £100,000 or less

If you do not meet both criteria, don’t apply.

Eligible property types

• bed and breakfast accommodation
• camping site
• caravan
• caravan site
• chalet, holiday hut and bothy
• self-catering holiday accommodation
• timeshare accommodation
• market
• retail shop
• leisure;
  • art gallery or centre
  • sports club
  • sports centre
  • sports ground
  • clubhouse
  • gymnasium
  • museum
  • cinema
  • theatre
  • ticket office
  • recreational ground
  • recreational centre
  • park
  • bingo hall
  • tourist attraction or tourist facility
  • amusement arcade (excluding those which hold a licence allowing the operation of B2 gaming machines)
  • theme park
  • soft play centre
  • venue for recreational activities such as ten pin bowling, laser tag, paintballing, escape rooms or miniature golf
  • venue for lectures or lessons undertaken for recreational purposes, such as language lessons, music and dance lessons, or pottery and arts lessons
• service providers;
  • hair and beauty services
  • shoe repairs
  • key cutting
  • photo processing
  • laundry services
  • car or tool hire
  • car washing
  • repair of domestic/electrical goods.
  • massage parlour or health spa
  • funeral parlour
  • travel agency
  • meeting, event or activity space
  • facility for youth organisations

If your property is currently vacant, then you will not qualify for these reliefs and should not apply.

If your business occupies more than one qualifying property, then you must make a separate application for each property. If any of these properties are outwith South Lanarkshire, please apply to the appropriate council. You must ensure that the total amount claimed does not exceed £110,000 across all of your properties.

Hospitality Relief 2025/26

Who can get it

You may qualify for 40% relief if:

• the property is used wholly or mainly for a purpose listed in the The Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025 listed below; and
• the rateable value is £51,000 or less

If you do not meet both criteria, don’t apply.

Eligible property types

• bed and breakfast accommodation
• camping site
• caravan or caravan site
• chalet, holiday hut or bothy
• guest house, hotel or hostel
• public house
• restaurant, café, bistro, coffee shop or snack bar
• self‑catering holiday accommodation
• small music venue (capacity up to 1,500)
• timeshare accommodation

How to apply

You can apply using our online form.

Processing times

We aim to respond within 10 working days.

Due to high volumes of customer contact, there may be delays, but we will process your enquiry as soon as we can.

Submit evidence

We may ask you to upload documents with your form. If you need help, read our guidance on uploading files to online forms.