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This is an application form for relief available under The Non-Domestic Rates (Retail, Hospitality and Leisure Relief) (Scotland) Regulations 2026, as amended.
Two levels of relief are available:
1. A 15% relief is available to eligible properties with a rateable value up to and including £100,000 and which is capped at £110,000 per ratepayer.
Eligible properties are those used wholly or mainly for the specified purposes in the retail, hospitality and leisure sectors as set out in Schedule 1 of the regulations, as amended.
2. A 40% relief is available to eligible properties with a rateable value up to and including £100,000 and which is capped at £110,000 per ratepayer.
Eligible properties are those used wholly or mainly for the specified purposes in the licensed hospitality or live music sectors set out in Schedule 1A of the regulations, as amended.
As part of the application ratepayers are required to provide information to ensure that they do not exceed the relief cap of £110,000. West Lothian Council will reclaim any relief incorrectly awarded on incomplete, incorrect or fraudulent information.
The Business Rates Administration Privacy Notice is provided to explain what information the council needs in order to administer your Business Rates.
Full details of how the council collects, gathers and processes your data can be found on the Data Protection and GDPR pages of our website.