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 Subsidy Control Act 2022 as the activity is commercial in nature and the recipients receive an advantage on a selective basis due to the geographic restrictions that apply.