Retail, Hospitality and Leisure Relief
Non-domestic rates retail, hospitality and leisure relief
You may be entitled to 15% or 40% Retail, Hospitality and Leisure Relief (RHL) as specified, if the following applies:
- the property must be wholly or mainly used for a purpose specified and you must fall into one of the following classes, as detailed below
- where the lands and heritages are wholly or mainly used on that day for a purpose for which a short-term let licence is required, in accordance with article 4 of the Civic Government (Scotland) Act 1982 (Licensing of Short-term Lets) Order 2022(8), such a licence has been obtained.
- the property requires to have a rateable value of £100,000 or less, and
- the maximum amount by which the liability of any person liable to pay rates may be reduced under this regulation is £110,000 (per year per ratepayer in total for all premises in Scotland for which you apply).
The Schedule / Classes are as follows
Schedule 1 General 15% Relief:
| Class | Description |
|---|---|
Class 1 | Bed and breakfast accommodation - Use as bed and breakfast accommodation or as a guest house. |
Class 2 | Camping site - Use as a camping site. |
Class 3 | Caravan - Use as a caravan (within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960(11)). |
Class 4 | Caravan site - Use as a caravan site (within the meaning of Part 1 of the Caravan Sites and Control of Development Act 1960(12)). |
Class 5 | Chalet, holiday hut and bothy - Use as a chalet, holiday hut or bothy. |
Class 6 | Self-catering holiday accommodation - Use as self-catering holiday accommodation. |
Class 7 | Timeshare accommodation - Use as timeshare accommodation. |
Class 8 | Market - Use as a market place on which goods are exhibited for sale to members of the public. |
Class 9 | Retail Shop - 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. |
Class 10 | Leisure - Use as an art gallery or centre, sports club, sports centre, sports ground, clubhouse, gymnasium, museum, cinema, theatre, ticket office, recreational centre, recreational ground, park, bingo hall, tourist attraction or tourist facility. Use as an amusement arcade, but excluding any lands and heritages on which any licence allows the operation of a sub-category B2 gaming machine, within the meaning of regulation 5(5) of the Categories of Gaming Machine Regulations 2007(7). Use as a theme park, soft play centre, or as a venue for recreational activities such as ten pin bowling, laser tag, paintballing, escape rooms or miniature golf. Use as a venue for lectures or lessons undertaken for recreational purposes, such as language lessons, music and dance lessons, or pottery and arts lessons. |
Class 11 | Service providers - 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/electrical goods. |
Class 12 | Massage parlour or health spa - Use as a massage parlour or a health spa. |
Class 13 | Funeral parlour - Use as a funeral parlour. |
Class 14 | Travel agency - Use as a travel agency or by a tour operator. |
Class 15 | Meeting, event or activity space - Use as a public hall or venue for hire for events or activities, where the events or activities are principally for the benefit of visiting members of the public. Use as a venue for meetings of voluntary associations. |
Class 16 | Use as a facility for youth organisations - Use as a venue for meetings and activities of youth organisations, such as a scout hut. |
Schedule 1A Hospitality and Music 40% Relief
Class 1 | Hotel - Use as a hotel or hostel, where no significant element of care is provided. |
Class 2 | Live music venue - Use as a venue to host live music events where both of the following conditions is satisfied: (a) the premises are used as an indoor, permanent venue operating all-year round, and (b) the venue is used to host live music events for a public audience |
Class 3 | Public house or night club - Use as a public house or nightclub where each of the following conditions are satisfied: (a) A premises licence authorising the sale of alcohol for consumption both on and off the premises has been issued by a licensing board under section 26 (issue of licence and summary) of the Licensing (Scotland) Act 2005(8). (b) The premises are used for such sales to members of the public, principally for consumption on the premises, in accordance with the operating plan contained in the premises licence, and (c) The operating plan contained in the premises licence does not include any provision that such sales are made subject to those members of the public residing at, or consuming food on, the premises. |
Class 4 | Restaurant - Use for the sale of food or refreshments to members of the public for consumption on those premises, including any café, coffee shop, bistro, fast food restaurant or snack bar that is so used. |
If you fail to declare additional business properties in Scotland on your application, this may constitute fraud and appropriate action may be taken.
Apply for Retail, Hospitality and Leisure Relief
Alternatively you can download and complete the application form (Word doc, 56 KB).
