SCOTLAND > 2022/23 Additional Reliefs
Hospitality sector and Offices in Aberdeen and Aberdeenshire only – properties used for any qualifying purpose have increases in 2018/19 capped at 14.30% above rates payable in 2021/22. This is subject to Subsidy Aid limits.
Coronavirus (COVID-19) Relief – The Scottish Government provided 50% rates exemption for retail, leisure, and hospitality properties. A full list of qualifying properties were provided by Scottish Government. This relief must be applied for to the relevant local authority and is capped at £27,500 per ratepayer.