The Scottish Government has introduced new reliefs under as amended by .
What relief is available
2 levels of relief are available from 1 April 2026
- 15% relief for eligible properties in the retail, hospitality and leisure sectors
- 40% relief for certain properties used for specified hospitality purposes or music venues.
Relief applies to properties with a rateable value of up to £100,000. It is available for 3 years from 1 April 2026.
Cap on relief
Relief is capped at £110,000 per year, per business.
You can apply for more than 1 property. The cap applies across all your properties combined. If your total relief exceeds £110,000, we will adjust the amount shown on your bill.
How to apply
You can apply for Retail, Hospitality and Leisure Relief 2026 (Non Domestic Rates) online.
Do not apply if your property already receives 100% Non-Domestic Rates relief, such as the Small Business Scheme.
Subsidy control rules
This rates relief is treated as Minimal Financial Assistance (MFA) under the .
The application form tells you what other information we need. If we grant relief, the MFA amount is the discount shown on your bill.
You must keep a written record of any MFA you receive. Keep this record for at least 3 years from the date the relief was given. You may need to show how much MFA you have received in total, and whether you have reached the cumulative threshold.
Apply for Retail, Hospitality and Leisure Relief 2026
If you have successfully applied for this relief, we cannot issue an amended bill right now. This is due to a system issue with our supplier, which we hope to resolve soon.
We will issue demand notices as soon as possible. You can continue to make payments in the meantime. These will show on your revised deman notice when issued, which will be split over a reduced instalment period for the remainder of the financial year.
If you pay annually, please pay at the end of June as normal. We will not take recovery action for 2026/27 until we have issued amended bills.