You are applying for relief 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.
This allows for relief of either 15% or 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 £100,000.
Ratepayers are required to make a declaration, to ensure that they do not exceed £110,000 of this relief award across Scotland.
You must answer all questions accurately and honestly. We will reclaim any relief incorrectly awarded because of incomplete, incorrect or fraudulent information.
Eligible property uses
General
- Bed and breakfast accommodation or guest house
- Camping site
- Caravan
- Caravan site
- Chalet, holiday hut or bothy
- Self-catering holiday accommodation
- Timeshare accommodation
- Market
- Retail shop
- Leisure
- Service providers
- Massage parlour or health spa
- Funeral parlour
- Travel agency
- Meeting, event or activity space
- Use as a facility for youth organisations
Hospitality and music
- Hotel or hostel
- Live music venue
- Public house or night club
- Restaurant
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
- If you are applying for a property that needs a short-term let licence, you will need your licence number.
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.
