2025 Hospitality Relief

From 1 April 2025 there is provision for 40% rates relief to be awarded to certain categories of properties which are wholly or mainly used for the provision of hospitality. The qualifying properties, which include Small Live Music Venues, are specified in the enabling legislation. 

Qualifying Criteria

A property may qualify for an award of Hospitality Relief if:

  • it is wholly or mainly used for the purpose specified in the Legislative Schedule; or
  • it is a Small Live Music Venue; and
  • its rateable value does not exceed £51,000.

The total amount of Hospitality Relief which is awarded to a ratepayer may not exceed £110,000.

Specified Property Uses

Class 1 - Bed and Breakfast Accommodation

Class 2 - Camping Site

Class 3 - Caravan

(note: within the meaning of the Caravan Sites and Control of Development Act 1960)

Class 4 - Caravan Site

(note: within the meaning of the Caravan Sites and Control of Development Act 1960)

Class 5 - Chalet, Holiday Hut and Bothy

Class 6 - Guest House, Hotel and Hostel

(note: properties in which a significant element of care is provided are excluded)

Class 7 - Public House

(note: this is defined as a public house or night club which satisfies the following conditions:

  • premises licenced to sell alcohol for consumption on and off the premises under section 26 of Licencing (Scotland) Act 2005;
  • premises used for the sale of alcohol to the public for consumption on the premises in accordance with the premises licence operating plan;
  • an operating plan in the premises licence does not include the provision that sales are made subject to members of the public residing on the premises or consuming food).

Class 8 - Restaurant

(note: premises used for the sale of food or refreshments for onsite consumption, including any cafe, coffee shop, bistro, fast food restaurant or snack bar)

Class 9 - Self-catering Holiday Accommodation

Class 10 - Timeshare Accommodation

Class 11 - Small Music Venue

(note: this is a venue used to host live music events and satisfies the following conditions:

  • the premises are used as an indoor, permanent venue, operating throughout the year;
  • the venue hosts live music events for a public audience;
  • the venue has a maximum capacity of 1,500 persons.

Legislation

The legislation governing the 2025 Hospitality Relief scheme is The Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025. A copy of these regulations may be accessed by clicking this link.

Application

All awards of 2025 Hospitality Relief are application based. To download an application form, click on this link.

Further Information

For further information on 2025 Hospitality Relief you should contact us.

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