Non-domestic rates - money off your bill

Retail, hospitality and leisure relief

Subsidy Rules under the EU-UK Trade and Cooperation Agreement (TCA)

Certain reliefs will be subject to the subsidy rules under this agreement -

  • Rural relief
  • Transitional relief
  • Day nursery relief
  • District heating relief
  • Renewable energy relief
  • Retail, hospitality and leisure relief (2022/23 only)

Please ensure you have considered the information below when making your application for Retail, hospitality and leisure relief (for 2022/23 only).

This relief is capped at a maximum of 325,000 Special Drawing Rights (which is approximately £300,000) that can be awarded over a three year period.  This amount is set out in the EU-UK Trade and Cooperation Agreement (TCA).

If the business has received support from any public sector body in the current and previous two financial years that is close to or exceeds £300,000 in total then you must declare this on the Subsidy and Aid Information Form included with your application form.

To ensure that the Council complies with the subsidy regime we may have to cap the amount of relief we award, or we may be unable to award any relief to you this financial year.  The information you provide on the Subsidy and Aid Information Form will allow us to assess how much relief we can award you, if any.

Some non-domestic rates reliefs and grants will count towards your 325,000 Special Drawing Rights and with the exception of any Retail, Hospitality, Leisure and Aviation relief that has been awarded these should be declared on the form.

Further information on this is available on the Scottish Government website.

Applying for Retail, hospitality and leisure relief

The Scottish Government have extended the above relief for 3 months until 30 June 2022 and for these 3 months you are entitled to 50% relief up to a maximum of £27,500 per business. However, 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 another 100% non-domestic rates relief, such as small business bonus relief, you should not apply for retail, hospitality and leisure relief
  • If your property is currently vacant then you will not qualify for this relief and should not apply for it.
  • To qualify the property must be 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 and if your business type is not listed then you will not qualify for this relief and should not complete the application
  • 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 £27,500 across all your properties.
  • If you have not already applied for this relief for 2021/22 you should also do this now