Airports and baggage handlers relief (aviation)
Non-domestic Rates Airports and Baggage Handlers Relief (aviation)
As part of the action taken to support businesses affected by the outbreak the Scottish Government has confirmed that the Aviation provisions of the COVID-19 Retail, Hospitality, Leisure and Aviation (RHLA) relief will not be continued beyond 31 March 2022 and will therefore not be available for the 2022/23 financial year.
An application will be required for this relief in 2021/22 - the link to the downloadable application form is shown at the bottom of this page.
This relief does not replace other reliefs but will be added to them up to a maximum of 100%.
100% relief is available for non-domestic properties situated at a listed airport (i.e. Glasgow Prestwick) and wholly or mainly used to provide one or more handling services for scheduled passenger flights.
Handling services in relation to aircraft includes:
· Moving aircraft; and
· Waste servicing.
Handling services in relation to aircraft passengers includes:
· Allocation of seating;
· Handling of baggage; and
· Supervision of boarding.
If you consider that your business meets the above criteria please download and complete the Airports and baggage handlers relief application form (aviation) (Word doc) [101KB] and return by email to email@example.com.