Relief for retail, hospitality and leisure properties

You must apply for these reliefs with your local council.

Properties on the mainland

Eligible retail, hospitality and leisure businesses on the mainland may get 15% rates relief from 2026-27 to 2028-29 if the property:

• has a rateable value up to and including £100,000
• is not in one of the specified remote rural areas (Scoraig, Knoydart and Cape Wrath)
• is not eligible for 40% rates relief, explained below

The reduction you can get is capped at £110,000 per business per year.

Eligible hospitality premises and music venues on the mainland may get 40% rates relief from 2026-27 to 2028-29 if the property:

• has rateable values up to and including £100,000
• is not in one of the specified remote rural areas

This includes pubs, nightclubs, hotels, hostels, live music venues and restaurants (including cafes, bistros, snack bars and fast food restaurants).

The reduction you can get with this relief is capped at £110,000 per business per year.

Check with your local council to see if you're eligible or to apply.

Relief for hospitality properties on islands and in specified remote rural areas

The specific remote rural locations are:

• Cape Wrath
• Knoydart
• Scoraig

Hospitality businesses on islands or in specific remote locations can get 100% rates relief in 2026-27 to 2028-29, capped at £110,000 per business year.

You can find maps of the eligible remote rural areas in Scotland on the legislation.gov.uk website.

You must apply for this relief with your local council.

Check with your local council to see if you're eligible or to apply.