This relief limits any increase in the gross bill for certain hospitality based premises to be no more than 12.5% each year, in real terms, of the gross bill as at 31 March 2017
The Scottish Government introduced a Transitional Relief scheme for Financial Year 2017/2018, for specific types of properties. The scheme has now been further extended into Financial Year 2022/2023.
The properties eligible for relief are those that are wholly or mainly used for one of the following specified purposes:
- Bed & Breakfast Accommodation
- Camping Site
- A caravan
- A Caravan Site
- Chalet & Holiday Hut
- Guest House, Hotel and Hostel
- Pubic House or Nightclub (subject to certain licensing criteria)
- Self-Catering Holiday Accommodation
- Timeshare Accommodation
The relief limits any increase in the gross bill for the relevant Financial Years to be no more than 12.5% each year, in real terms, of the gross bill as at 31 March 2017.
No relief will apply where the rateable value of a property exceeds £1.5m
The relief is subject to subsidy control which may restrict the amount of relief available; this, from 01 April 2021 has replaced the Deminimus aid (State-Aid) Rules which also limited the overall amount of relief that a ratepayer can be awarded.
How do I apply?
For further information, please see our or contact the Local Taxes Team on 01738 477430 or by email firstname.lastname@example.org .