Retail, Hospitality and Leisure Relief
The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022 specify that 50% RHL relief is available for eligible properties used wholly or mainly for Retail, Hospitality and Leisure purposes. This relief can be claimed for the first three months of the 2022/23 financial year (April to 30 June 2022) and is capped at £27,500 per ratepayer.
More detailed information on the properties and purpose of specified categories can be found here:
Schedule 1 - Specified Purposes
To apply for NDR RHL Relief please complete the online application: