Scottish Islands’ hospitality support to continue

Up to 100% non-domestic rates relief for hospitality businesses on Scotland’s islands and specified remote areas will continue in 2025-26, subject to the Budget passing.

A new 40% relief will also be introduced for mainland hospitality premises, including grassroots music venues with a capacity of up to 1,500, with a rateable value up to and including £51,000, capped at £110,000 per business.

Around 100,000 properties will continue to be taken out of rates altogether.

Finance Secretary Shona Robison said:

“The 2025-26 Budget, if passed, will support businesses and communities with a package of reliefs worth an estimated £731 million in 2025-26, including the Small Business Bonus scheme which remains the most generous scheme of its kind in the UK.

“Taken together, reliefs for the hospitality sector could benefit up to 13,000 properties, saving thousands of pounds per business and helping to support local communities.

“This is a Budget that responds to the challenges faced by hospitality businesses – from guest houses to grassroots music venues – and I am asking Parliament to unite behind it.”