Scottish Finance Secretary, Kate Forbes MSP has confirmed that 100% non-domestic rates relief for the retail, hospitality, leisure and aviation sectors will be extended beyond the three-month commitment already made in the Scottish Budget 2021-22, and will cover all of the 2021-22 financial year. This will include all the property uses that were eligible for relief last year (including newspaper publishing).
This relief will be application-based in 2021-22, and it is hoped application forms will be available in advance of 1 April.
Furthermore, it was announced that charitable rates relief will now be removed from mainstream independent schools on 1 April 2022 instead of 1 April 2021 as previously planned.
Any queries regarding reliefs, appeals or any business rates matters, please contact our Business Rates experts: