Retail, Hospitality and Leisure relief (RHL) has not been reintroduced for the retail, hospitality and leisure sectors in Scotland for 2023-24.
RHL relief 2022-23
RHL is avilable to businesses between 1 April and 30 June 2022. Businesses need to apply for this relief.
Eligible businesses will get 50% rates relief. The relief is capped at a maximum of £27.5k per ratepayer.
You can apply online.
For more information on the list of whole or main property uses that may be eligible for relief, see schedule one of the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021.
RHL relief 2021-22
Retail, hospitality and leisure businesses are entitled to 100% rates relief until 31 March 2022.
If you would like to apply for this relief for 2021-22, you must complete our 2021-22 online application.
If you business is already in receipt of 100% relief, for example 100% Small Business Bonus, you should not apply for RHL relief.
Subsidy control rules
This type of relief is capped under The Non-Domestic Rates (Restriction of Relief)(Scotland) Regulations 2021 and can only be awarded as TCA de minimus as the activity is commercial in nature and the recipients recieve an advantage on a selective basis due to the geographic restrictions that apply.