Non Domestic Rates Hospitality Relief 2025/ 26

You are applying for relief under The Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025.

This allows relief of 40% to be awarded for subjects wholly or mainly used for one of the purposes noted below for premises with a rateable value no greater than £51,000.

Ratepayers are required to make a declaration, to ensure that they do not exceed £110,000 of this relief award across Scotland.

Applicants should respond accurately and truthfully. The council will reclaim any relief incorrectly awarded on incomplete, incorrect or fraudulent information.

Eligible property uses

  • Bed and breakfast accommodation
  • Camping site
  • Caravan
  • Caravan site
  • Chalet, holiday hut or bothy
  • Guest house, hotel or hostel
  • Public house or nightclub
  • Restaurant
  • Self-catering holiday accommodation
  • Timeshare accommodation
  • Small music venue

What you will need

You will need the following information to complete this form

  • the business rates account reference numbers
  • the rateable value and address details of every property you are applying for

You can find your business rates account reference on the top-right hand corner of your non-domestic rates bill. If you do not know your rateable value, this is also shown on your bill or you can find it on the Scottish Assessors' website.