Retail, Hospitality and Leisure relief

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1. 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 instead.
  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.
Label
1. Applicants should note that this Relief may be considered a “subsidy” in terms of the EU-UK Trade and Cooperation Agreement (TCA), which can limit the amount of relief the Council can give and which is capped at a maximum of 325,000 Special Drawing Rights (exact amounts will fluctuate) over a three fiscal year period. If you have (or think that you may have) received support from any public sector body in the past three years, please tell us about this in the “Subsidy and Aid Information form” in order to ensure that the Council complies with the subsidy regime and that you receive the appropriate amount of relief. The amount of relief you may receive can depend on:
  
  • whether or not you have an interest in any business with other properties and which are in receipt of or are eligible for one of the existing rates relief schemes;
  
  • the level of other public sector assistance you receive. Not all reliefs/grants count towards the relief cap and the Council will determine if any assistance received is relevant by reviewing the information you provide in the Subsidy or Aid Information Declaration. If you received RHLA Relief in 2020/21 or 2021/22, the Council will not count this towards the cap.
2. Have you (i.e. your business/businesses) received public sector assistance over the last 3 years* that in total would exceed £315,000, or would you expect to exceed that threshold if this relief were granted to you? (*i.e. current and previous two accounting years of your business/businesses)
3. Label*
  
  Yes
  
  No
  
  N/A
4. Please complete the Subsidy or Aid Information Declaration, save this, and upload it on the next page of this application prior to submitting your application.

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Retail, Hospitality and Leisure relief