What Retail, Hospitality & Leisure Businesses Need to Know
By Nicola Rourke, Manager
From 1st April 2026, new Non-Domestic Rates reliefs came into effect across Scotland for eligible retail, hospitality, and leisure businesses.
The new reliefs are expected to remain in place until 31st March 2029 and are intended to help businesses manage the rising costs while supporting longer-term investment and growth.
It’s important to note that the relief is not applied automatically – businesses need to apply through their local council.
To qualify, properties must generally:
- Have a rateable value of up to and including £100,000
- Be wholly or mainly used for retail, hospitality, or leisure purposes
The current reliefs include:
- 15% relief for eligible retail, hospitality, and leisure properties liable for the Basic or Intermediate Property Rate
- An additional 25% relief for eligible licensed hospitality premises and music venues, including pubs, restaurants, hotels, nightclubs, and licensed clubs
This means some licensed hospitality businesses could receive up to 40% total relief.
A relief cap of £110,000 per ratepayer per business year applies.
Businesses that may benefit include:
- Hotels, pubs, restaurants, and cafés
- Holiday parks and visitor attractions
- Experience-led leisure venues
- Shops and independent retailers
- Visitor-facing retail businesses
For many businesses in these sectors, the relief could provide meaningful financial support at a time when increasing operational costs continue to affect profitability and investment decisions and plans.
Businesses should review their current rateable value and eligibility position as early as possible to make sure applications are submitted promptly.
If you believe your business may qualify, our Leisure Team would be happy to discuss the potential savings available and the application process.
To contact our team: Leisure – EQ Chartered Accountants