In 2025/26, hospitality businesses with a rateable value of £51,000 or less can get a 40% discount on their rates.
Eligible hospitality businesses:
- Bed and breakfast accommodation
- Camping site
- Caravan
- Caravan site
- Chalet, holiday hut and bothy
- Guest house, hotel and hostel
- Public house
- Restaurant
- Self-catering holiday accommodation
- Small music venue
- Timeshare accommodation
For full details, check the The Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025.
An online application for this relief will be made available in due course.
The maximum relief has been capped at £110k per ratepayer.
Subsidy control rules
This relief is capped under the Subsidy Control Act 2022 as the activity is commercial in nature and the recipients receive an advantage on a selective basis.