Non-domestic rates relief extended in Scotland

Category: COVID-19Leisure - Posted On: Feb 19 2021

Cabinet Secretary for Finance, Kate Forbes, has announced that 100% non-domestic rates relief for the retail, hospitality, leisure and aviation sectors will be extended to cover all of the 2021-22 financial year.

This builds on the three month rates relief extension announced in the Scottish Budget and will be taken forward provided the Scottish Government receives the funding already assumed from the UK Budget on 3 March 2021, and that requisite funds are available to maintain existing support into 2021–22.

To get this relief, a property has to be occupied, with properties that have closed temporarily due to the government’s coronavirus advice to be treated as occupied.

The application will be made via your local authority, with guidance expected shortly.

You can read the details about the extension in the Finance Secretary’s Budget Update statement.

If you would like support or advice in relation to this or other issues affecting your business, our EQ Leisure team would be happy to help. Please get in touch by calling one of our offices or emailing