Eligibility is based on the property being wholly or mainly used for purposes set out in the Schedule of the regulations - Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025. To qualify for this relief, the hospitality premises must have a rateable value of £51,000 or less and fall into one of the following property classes:

• bed and breakfast accommodation
• camping site
• caravan
• caravan site
• chalet, holiday hut or both
• guest house, hotel or hostel
• public house or nightclub
• restaurant
• self-catering holiday accommodation
• timeshare accommodation
• small music venue (maximum capacity of 1,500 persons)

We will interpret the meaning of the uses in the Schedule for this type of relief where these are not specifically legally defined.

This relief is likely to be considered a subsidy under the Act and is listed in the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023.

An application form is required to be completed to assess the entitlement for this relief.

To apply for this relief, contact the Revenues Team by emailing businessrates@northlan.gov.uk for an application to be issued. 

If you are granted relief and the circumstances that led to that relief change, you must tell us.