The Scottish Government has introduced a new 40% relief for hospitality businesses in 2025/26.
If your rateable value is £51,000 or below and your property falls under one of the defined hospitality types listed below, you can apply online.
Who Can Apply?
Hospitality businesses with a rateable value up to and including £51,000 in any of these property classes:
Class 1 – Bed and Breakfast Accommodation
- Use as bed and breakfast accommodation.
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).
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).
Class 5 – Chalet, Holiday Hut and Bothy
- Use as a chalet, holiday hut or bothy.
Class 6 – Guest House, Hotel and Hostel
- Use as a guest house, hotel or hostel, where no significant element of care is provided.
Class 7 – Public House
- Use as a public house or nightclub where:
- A premises licence authorising the sale of alcohol for consumption both on and off the premises has been issued under the Licensing (Scotland) Act 2005.
- The premises are used for such sales to the public, mainly for consumption on the premises, in line with the operating plan.
- The operating plan does not require customers to reside at or consume food on the premises.
Class 8 – Restaurant
- Use for the sale of food or refreshments to the public for consumption on the premises. Includes cafés, coffee shops, bistros, fast food restaurants, and snack bars.
Class 9 – Self-Catering Holiday Accommodation
- Use as self-catering holiday accommodation.
Class 10 – Timeshare Accommodation
- Use as timeshare accommodation.
Class 11 – Small Music Venue
- Use as a venue to host live music events where:
- The venue is indoor, permanent, and operates year-round.
- Hosts live music events for a public audience.
- Has a maximum capacity of 1,500 persons.
If you meet any of the above criteria, apply now.