Retail, Hospitality & Leisure
Retail, Hospitality & Leisure Relief (RHL) will be available from 1 April 2026. It provides 15% relief, for specified retail, hospitality & leisure premises below with a Rateable Value of up to £100,000:
- bed and breakfast accommodation or guest house
- camping site
- caravan
- caravan site
- chalet, holiday hut or bothy
- self-catering holiday accommodation
- timeshare accommodation
- market
- retail shop
- leisure
- service providers
- massage parlour or health spa
- funeral parlour
- travel agency
- meeting, event or activity space
- use as a facility for youth organisations
This relief is capped at £110k per ratepayer across Scotland.
An additional top-up is available for eligible properties in licensed hospitality sectors and music venues with Rateable Values of up to and including £100,000, bringing the total relief to 40% for specified hospitality businesses:
- hotels & hostels
- live music venues
- public houses & nightclubs
- restaurants (including cafes, coffee shops & bistros)
If you are applying for a property that needs a short-term let licence to operate, you will need to hold a valid short-term let licence to be eligible for this relief. For more information, visit our Short-term lets page.
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.