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  5. Retail, Hospitality and Leisure Relief 2026/27

Retail, Hospitality and Leisure Relief 2026/27

Details of the conditions that need to be met to be awarded Retail, Hospitality and Leisure Relief and how to apply.

This relief is available from 1 April 2026 and an application must be completed before any award can be considered.

This relief is not available for properties that are unoccupied.

This relief is available for qualifying properties with a rateable value of up to and including £100,000 which are wholly or mainly used on that day for specified purposes as set out in the regulations.

The amount of relief available to the same ratepayer across all of their qualifying properties in Scotland is capped at a maximum of £110,000.

A 15% relief is awarded to specific classes of property in the retail, hospitality and leisure sectors and a 40% relief is awarded to specific classes of property in the licensed hospitality and live music sectors.

The following classes of property may be eligible for 15% relief as set out in Schedule 1 (opens new window) of the amendment regulations. Please check the Schedule for any exceptions or restrictions.

  1. Bed and breakfast accommodation or guest house.
  2. Camping site.
  3. Caravan.
  4. Caravan site.
  5. Chalet, holiday hut or bothy.
  6. Self-catering holiday accommodation.
  7. Timeshare accommodation.
  8. Market.
  9. Retail shop.
  10. Leisure.
  11. Service providers.
  12. Massage parlour or health spa.
  13. Funeral parlour.
  14. Travel agency.
  15. Meeting, event or activity space.
  16. Facility for youth organisations.

 

The following classes of property may be eligible for 40% relief as set out in Schedule 1A (opens new window) of the amendment regulations. Please check the Schedule for any exceptions or restrictions.

  1. Hotel or hostel where no significant element of care is provided
  2. Live music venue
  3. Public house or nightclub
  4. Restaurant

 

Subsidy Control

Retail, Hospitality and Leisure Relief may be offered as Minimal Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. The application form will detail the additional information required from you.

How to apply

To apply for this relief please complete and submit our application form. Please note that ratepayers with multiple properties are required to complete an application for each property they have in West Lothian.