Business rates discounts
Islands and Remote Areas Relief
100% Islands and Remote Areas relief is available with effect from 1 April 2024 for hospitlaity properties on and island or wtithin a definded Remote Area, capped at £110, 0000 per ratepayer per finanical year. The relief was amended with effect from 1 April 2025 to include mall music venues . The relevant regualtions are: The Non Domestic Rates (Islands and Remote Areas Hospitality Relief) (Scotland) Regualtions 2024. These regulations were amended to include small music venues from 1 April 2025: The Non Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025.
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
Islands and Remote Areas Relief is likely to be considered as subsidy under the rules of the Subsidy Control Act 2002 and you will be asked about any subsidy recevied when you complete the application form