The temporary Non-Domestic Rates relief for retail, hospitality and leisure businesses was extended by the Scottish Government into 2022/23.
The national regulations stated that 50% rates relief would be available for the first 3 months of the financial year (1 April 2022 to 30 June 2022), capped at £27,500 per ratepayer. In order to be eligible for this relief the premises must be used wholly or mainly for specified retail, hospitality or leisure purposes.
As was the case in 2021/22 the regulations require eligible businesses to submit a new application to access the 2022/23 relief.
Download Retail, Hospitality and Leisure (RHL) Relief 2022-23 application form
Applicants should note that the rates relief for which they are applying is being treated as Minimal Financial Assistance (MFA) under the .
The application form will detail the additional criteria required from you. Where relief is given, the MFA offered is the amount of relief shown on your bill.
A written record must be kept for at least three years beginning with the date on which the MFA was given. This is to enable you to respond to future requests on how much MFA you have received and whether you have reached the cumulative threshold.