The Scottish Government has introduced new reliefs under The Non-Domestic Rates (Retail, Hospitality and Leisure Relief) (Scotland) Regulations 2026 as amended by The Non-Domestic Rates (Miscellaneous Amendment) (Scotland) Regulations 2026.
What relief is available
2 levels of relief are available from 1 April 2026
- 15% relief for eligible properties in the retail, hospitality and leisure sectors
- 40% relief for certain properties used for specified hospitality purposes or music venues.
Relief applies to properties with a rateable value of up to £100,000. It is available for 3 years from 1 April 2026.
Cap on relief
Relief is capped at £110,000 per year, per business.
You can apply for more than 1 property. The cap applies across all your properties combined. If your total relief exceeds £110,000, we will adjust the amount shown on your bill.
How to apply
You can apply for Retail, Hospitality and Leisure Relief 2026 (Non Domestic Rates) online.
Do not apply if your property already receives 100% Non-Domestic Rates relief, such as the Small Business Scheme.
Subsidy control rules
This rates relief is treated as Minimal Financial Assistance (MFA) under the Subsidy Control Act 2022.
The application form tells you what other information we need. If we grant relief, the MFA amount is the discount shown on your bill.
You must keep a written record of any MFA you receive. Keep this record for at least 3 years from the date the relief was given. You may need to show how much MFA you have received in total, and whether you have reached the cumulative threshold.