Find out changes to our services and advice in response to Coronavirus (COVID-19)

Coronavirus: Rates relief for premises used for retail, hospitality and leisure purposes

As of 1st April 2020, the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 allows a full 100% relief from rates, for Financial Year 2020/21, for certain premises used wholly or mainly for retail, hospitality or leisure purposes

To be eligible for this relief, the premises must have been occupied as at 17th March 2020 and in use for one of the following purposes:

  • Bed and breakfast accommodation
  • Camping site
  • Caravan
  • Caravan site
  • Chalet, holiday hut and bothy
  • Guest house, hotel and hostel
  • Public house
  • Restaurant
  • Self-catering holiday accommodation
  • Timeshare accommodation
  • Market
  • Retail shop
  • Leisure
  • Service providers
  • Letting agency and funeral parlour
  • Travel agency
  • News publishing*
  • Soft play centre**
  • Amusement arcade**
  • Amusement centre**

Please note that where the use of premises has been suspended temporarily as a result of Scottish or UK Government requirements or advice in connection with severe acute respiratory syndrome coronavirus 2 (i.e. the current Covid pandemic restrictions on most businesses), those premises are to be regarded as being in use for the purposes of this relief scheme.

An application is not an essential requirement for this relief and, where sufficient information is held to allow an award, this will be shown in your Non-Domestic Rates bill for Financial Year 2020/21.

*News publishing premises are eligible from 27th May onwards only.

**Soft play centres, amusement arcades and amusement centres are not eligible if any licence allows the operation on them of a sub-category B2 gaming machine, within the meaning of regulation 5(5) of the Categories of Gaming Machine Regulations 2007.

If you believe that your premises should be eligible, your bill does not show an award and you are not in receipt of full rates relief under another scheme such as Small Business Bonus, please complete the following:

Request retail, hospitality and leisure relief

Conversely if you have been awarded relief but do not believe that this is correct please contact us to discuss the matter.

Contact details

Local Taxes

Pullar House, 35 Kinnoull Street, Perth, PH1 5GD
Tel 01738 477430