This is an application form for relief available under The Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021
, known as Retail, Hospitality, Leisure and Aviation relief.
The 100% non-domestic rates relief for eligible properties in these sectors applies for the whole of 2021-22. The list of eligible premises used wholly or mainly for Retail, Hospitality, Leisure and/or Aviation purposes are set out in schedules 1 and 2 of the regulations
If the property in question is already in receipt of 100% non-domestic rate relief in 2021-22, such as the small business bonus scheme, you should not apply for Retail, Hospitality, Leisure and Aviation relief.
If the property is currently unoccupied (other than as a result of lockdown restrictions), you should not apply for Retail, Hospitality, Leisure and Aviation relief but may be able to apply for Empty Property relief