Non-Domestic Rates - Relief Available

Hospitality businesses on islands can get 100% rates relief in 2024 to 2025, capped at £110,000 per ratepayer for all properties occupied.

Eligibility is based on the property being wholly or mainly used as the following:

• Bed and Breakfast accommodation
• Camping Site
• Caravan/caravan site
• Chalet, holiday hut or bothy
• Guest house, hotel or hostel (with no care)
• Public house
• Restaurant
• Self-catering accommodation
• Timeshare accommodation

Apply

Hospitality Relief (Scottish Islands) Application Form PDF 297.04 KB Download