Non-domestic rates airports and baggage handlers relief (aviation)
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. In order to qualify for the relief, properties must have been occupied on 17 March 2020.
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.
Please note that this relief does not replace other reliefs but will be added to them up to a maximum of 100%.
This relief is for the 2020/21 financial year only and cannot be backdated prior to 1 April 2020.
If you consider that your business meets the above criteria please download and complete the application form and return by email to firstname.lastname@example.org.