Legislation – The Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025
Relief for lands and heritages used for hospitality purposes4.
(1)
A person liable to pay rates in respect of lands and heritages in the 2025-2026 financial year is entitled to the relief described in paragraph (3) where the conditions described in paragraph (2) are met.
(2)
The conditions are—
(a)
the lands and heritages are wholly or mainly used for a purpose specified in the classes in the schedule,
(b)
the lands and heritages have a rateable value of £51,000 or less,
(c)
the person is not granted relief in respect of the lands and heritages under regulation 4 (relief for lands and heritages used for hospitality purposes on islands and in specified remote areas) of the 2024 Regulations, and
(d)
an application for relief is made in accordance with regulation 3(1).
(3)
Subject to paragraphs (8) and (9), the relief is that the rates payable in respect of the lands and heritages for the day are reduced by an amount equivalent to 40% of the daily gross rates payable.
(4)
In this regulation “the daily gross rates payable” means, subject to paragraphs (5) to (7), the rateable value of the lands and heritages, multiplied by 0.498, and then divided by 365.
(5)
Where, in respect of any day on which a person is granted relief under this regulation—
(a)
the person is also granted relief under Part 3 (improved property) of the 2022 Regulations, and
(b)
regulation 7 (amount payable as rates) of the 2025 Regulations does not apply to the lands and heritages,
“the daily gross rates payable” means the rateable value of the lands and heritages minus the reference amount, multiplied by 0.498, and then divided by 365.
(6)
Where, in respect of any day on which a person is granted relief under this regulation—
(a)
the person is also granted relief under Part 3 of the 2022 Regulations, and
(b)
regulation 7 of the 2025 Regulations does apply to the lands and heritages,
“the daily gross rates payable” means the transitional limit calculated in accordance with regulation 10B(5) (relief granted – financial year 2025-2026- lands and heritages in respect of which a relevant increase has been made within the past 12 months) of the 2025 Regulations.
(7)
Where, in respect of any day on which a person is granted relief under this regulation—
(a)
the person is not granted relief under Part 3 of the 2022 Regulations, but
(b)
regulation 7 of the 2025 Regulations does apply to the lands and heritages,
“the daily gross rates payable” means the transitional limit calculated in accordance with regulation 9 (transitional limit) of the 2025 Regulations.
(8)
The maximum amount by which the liability of any person liable to pay rates may be reduced under this regulation is £110,000.
(9)
Relief granted by this regulation does not apply to the extent that it would reduce the rates payable to an amount less than nil.