Retail, Hospitality and Leisure Relief

Relief for ratepayers who use their property for specific purposes within the retail, hospitality and leisure sectors in 2020/21

This relief effectively reduces the rates bill for qualifying ratepayers who wholly or mainly use their property for specific purposes within the retail, hospitality and leisure sectors to nil for 2020/21.

If the property was unoccupied on 17 March 2020 no relief can be awarded. However, if the property is closed due to the UK or Scottish Government's requirements or advice on COVID-19 they will be treated as being occupied and relief can be awarded.

You do not need to apply for this relief so it will be automatically detailed on your bill.

If you think you qualify for this relief and it is not detailed on your bill please email us at businessrates@westlothian.gov.uk  

 

To qualify ratepayers must wholly or mainly use the property for the following purposes:

Retail and hospitality is considered to include:

Bed and breakfast accommodation, camping sites, caravans and caravan sites, chalets, holiday huts, bothies, guest houses, hotels, hostels, public houses, restaurants (which would include caf├ęs, coffee shops, bistros, fast food restaurants or snack bars), self-catering holiday accommodation, timeshare accommodation, markets, retail shops (which would include charity shops), car washes, letting agencies (providing that it is operated by a person who on 21 March 2020 was or had applied to be a registered letting agent), funeral parlours and travel agencies, hair and beauty services (for example hairdressers, nail bars, beauty salons and tanning shops), shoe repairs/key cutting, laundry services (which would include launderettes and dry cleaners), repairs of domestic electrical goods, photo processing, car hire and tool hire.

 

Leisure is considered to include:

Galleries or centres, sports clubs, sports centres, sports grounds (which would include bingo halls, bowling greens, cricket grounds, football grounds, golf courses, miniature railways, recreation grounds and tennis courts), clubhouses, gymnasiums, museums, cinemas, theatres, music venues, recreation grounds, tourist attractions or tourist facilities (which would include standalone visitor centres) and ticket offices.

 

Examples of property use where ratepayers will not qualify for this relief include:

Financial services (e.g. banks, building societies, cash points, bureaux de change, payday lenders, betting shops, pawn brokers), other services (e.g. estate agents, employment agencies), medical services (e.g. vets, dentists, doctors, osteopaths, chiropractors), professional services (e.g. solicitors, accountants, insurance agents/ financial advisers, tutors), post office sorting offices, casinos, gambling clubs and betting shops.