100% Non-Domestic Rates Relief for Retail, Hospitality, Leisure and Aviation

Thousands of Highland business are to benefit from the extension of 100% Non-Domestic Rates Relief for the retail, hospitality, leisure and aviation sectors for the 12-month period starting on 1 April 2021.

In contrast to the relief available during the financial year ending 31 March 2021, the Scottish Government is requiring qualifying businesses to apply for the relief available from 1 April 2021.

All eligible business are therefore encouraged to apply online using the application form that will be available from 22 March 2021 on The Highland Council’s website.

To limit the disruption for qualifying business and to provide time to apply for this relief, the Council will not issue the 2021/22 annual rates bills for previously qualifying businesses in these sectors.

For those businesses that do not apply by 30 April 2021, the 2021/22 annual rates bills will then be issued, which is intended to act as a prompt to apply.

Although applications will be accepted after 30 April 2021, the Council encourages all qualifying businesses to apply as soon as possible once the scheme is launched on 22 March 2021.

Sheila McKandie, Head of Revenues & Business Support, said: “This support provides 100% relief from non-domestic rates for qualifying businesses.  These sectors have been severely hit by the pandemic with many facing continued uncertainty about the future.

"On that basis, I encourage businesses in the retail, hospitality, leisure and aviation sectors to check the Council’s website from 22 March 2021 and if they consider they meet the eligibility criteria, to then apply.  Our dedicated staff are trained and will be available to process these applications as quickly as possible in order that qualifying businesses can be notified of their relief as quickly as possible.”