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Islands and Remote Areas Relief

The Scottish Government has introduced a new relief under The Non-Domestic Rates (Islands and Remote Areas Hospitality Relief) (Scotland) Regulations 2024.

100% relief is available for the 2024-25 financial year for hospitality properties on an island or within a defined Remote Area, capped at £110,000 per ratepayer.

Within the regulations you can find the:

• definition of an island
• Remote Areas within The Highland Council area
• hospitality properties relief is available for

You should not apply for Islands and Remote Areas Hospitality Relief if your property is already in receipt of 100% non-domestic rate relief (such as the small business bonus scheme).

Apply for Islands and Remote Areas Relief