Service updates

Hospitality Relief for financial year 25/26

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, 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.

The eligible premises or this relief are

  • 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 venues with a maximum capacity of 1,500 persons

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.

Before you begin

We will ask you to provide:

  • your contact details
  • business rates payment reference number
  • business details

To find out how we'll handle your personal data, read our privacy notice.

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