The Scottish Government has introduced a new relief under The Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025
40% relief is available for the 2025/ 26 financial year, for properties with rateable values up to and including £51,000, capped at the sum of £110,000 per ratepayer.
You can apply for more than 1 property as long as the cap of £110,000 is not exceeded across all of them. If your application exceeds the capped sum of £110,000 your rates relief award will be adjusted accordingly on your bill.
Do not apply for Hospitality Relief if your property is already in receipt of 100% Non-Domestic Rate relief such as the Small Business Bonus Scheme.
Apply
Applicants should note that the rates relief for which they are applying is being treated as Minimal Financial Assistance (MFA) under the Subsidy Control Act 2022.
The application form will detail the additional criteria required from you. Where relief is given, the MFA offered is the amount of relief shown on your bill.
A written record must be kept for at least three years beginning with the date on which the MFA was given. This is to enable you to respond to future requests on how much MFA you have received and whether you have reached the cumulative threshold.