REMINDER to Eligible Scottish Hospitality Businesses to claim their 40%
6 November 2025 • Sarah Medcraf
REMINDER to all Scottish Hospitality Businesses with a Rateable Value (RV) of £51,000 or below to claim their 40%
Non-Domestic Rates Relief
The Scottish Tourism Alliance policy lead, Elaine Wilson, attended yesterdays meeting with the Non-Domestic Rates (NDR) Consultative Group chaired by the Public Finance Minister Ivan McKee.
At the meeting the rates assessor for Perth informed the group that only 92% of eligible businesses had claimed their 40% NDR relief to date.
If this is a consistent measure across Scotland potentially hundreds of hospitality businesses could be missing out this much needed relief!
If you have not claimed yours yet you must apply directly to your local authority it does not just happen automatically.
Hospitality businesses that are eligible for relief in Scotland include restaurants, pubs, cafés, hotels, with a rateable value up to £51k.
Relief for hospitality properties on the mainland
Hospitality businesses on the mainland with rateable values up to and including £51,000 can get 40% rates relief in 2025 to 2026, capped at £110,000 per business. This excludes specific remote locations.
Music venues with a rateable value up to and including £51,000, and a maximum capacity of 1,500 people may be eligible for this relief.
Relief for hospitality properties on islands and in specified remote areas
Hospitality businesses on islands or in specific remote locations (Cape Wrath, Knoydart or Scoraig) can get 100% rates relief in 2025 to 2026, capped at £110,000 per business.
From 1 April 2025, music venues which have a maximum capacity of up to 1,500 people and which are located on islands or in specific remote areas may be eligible for this relief.
