SCOTLAND > 2021/22 Additional Reliefs
Hospitality sector and Offices in Aberdeen and Aberdeenshire only – properties used for any qualifying purpose have increases in 2018/19 capped at 12.50% above rates payable in 2020/21. This is subject to Subsidy Aid limits.
Coronavirus (COVID-19) Relief – The Scottish Government provided 100% rates exemption for retail, leisure, hospitality, aviation, and newspaper properties. A full list of qualifying properties were provided by Scottish Government. This relief must be applied for to the relevant local authority.