The temporary Non-Domestic Rates relief for retail, hospitality and leisure businesses was extended by the Scottish Government into 2022/23.
The national regulations stated that 50% rates relief would be available for the first 3 months of the financial year (1 April 2022 to 30 June 2022), capped at £27,500 per ratepayer. In order to be eligible for this relief the premises must be used wholly or mainly for specified retail, hospitality or leisure purposes.
As was the case in 2021/22 the regulations require eligible businesses to submit a new application to access the 2022/23 relief.
Download Retail, Hospitality and Leisure (RHL) Relief 2022-23 application form