This is an application form for relief available under The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2022
, known as Retail, Hospitality and Leisure relief under which 50% relief is available for the first three months of the 2022-23 financial year (April – June), capped at £27,500 per ratepayer.
The list of eligible premises used wholly or mainly for Retail, Hospitality and/or Leisure purposes are set out in schedule 1 of the regulations
If the property in question is already in receipt of 100% non-domestic rates relief in 2022/23, such as the small business bonus scheme, you should not apply for Retail, Hospitality, and/or Leisure relief.
If the property is currently unoccupied (other than as a result of lockdown restrictions), you should not apply for Retail, Hospitality and Leisure relief but may be able to apply for Empty Property relief
If you occupy more than one qualifying property, then you must make a separate application for each property. You must ensure that the total amount claimed does not exceed £27,500 across all your properties in Scotland. The council will reclaim any relief incorrectly awarded on incomplete, incorrect or fraudulent information.