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Retail hospitality and leisure relief (RHL)

Non-domestic rates retail hospitality and leisure relief (RHL)

Non-domestic rates retail hospitality and leisure relief (RHL)

As part of the action taken to support businesses affected by the outbreak the Scottish Government has confirmed that the COVID-19 Retail, Hospitality, Leisure and Aviation (RHLA) relief will be continued at 50% relief for the first 3 months of the 2022/23 financial year but capped at £27,500 per ratepayer.

While there are no changes to eligibility from last year, an application is required for this relief in 2022/23 and, where the council deems your property eligible based on the information provided, this will be awarded and will appear in your Non-Domestic Rates annual bill for the Financial Year 2022/23 (subject to the Bill having being issued after the award, otherwise a revised Bill will be re-issued).

Those businesses that were awarded the relief for 2021/22, and that the council considered may be eligible for 2022/23, will be issued with a letter inviting them to apply for the relief for 2022/23 - the link to the on-line 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 total for all reliefs of 100%.

Retail includes:

Markets the use of which is defined as: "market place on which goods are exhibited for sale to members of the public";

  • Retail shops the use of which is defined as: "Use as a shop, being a building or part of a building that is used for the retail sale of goods to members of the public who visit the building to buy goods for consumption or use elsewhere, whether or not by the buyer, for purposes unconnected with a trade or business";
  • Service providers the use of which is defined as: "Use to provide hair and beauty services, shoe repairs, key cutting, photo processing, laundry services, car or tool hire, car washing or repair of domestic electronic/electrical goods";
  • Registered letting agencies;
  • Funeral parlours;
  • Travel agencies (used by a travel agency or by a tour operator); and
  • News Publishing (Used as premises for the production of newspapers, and related news platforms) This part is applicable from 27th May 2020 only.

Hospitality includes: bed and breakfast accommodation, camping sites, caravans, caravan sites, chalets, holiday huts, bothies, guest houses, hotels, hostels, public houses, nightclubs, restaurants, self-catering holiday accommodation and timeshare accommodation.

Leisure includes properties used as: an arts gallery or centre, sports club, sports centre, sports ground, clubhouse, gymnasium, museum, cinema, theatre, music venue, ticket office, recreation ground, bingo hall, tourist attraction or tourist facility.

Apply for retail, hospitality and leisure relief