In a statement to the Scottish Parliament today the Cabinet Secretary for Finance, Kate Forbes MSP, has confirmed that 100% non-domestic rates relief for the retail, hospitality, leisure and aviation sectors will be extended beyond the three-month commitment already made in the Scottish Budget 2021-22, and will cover all of the 2021-22 financial year. This will include all the property uses that were eligible for relief last year (including newspaper publishing).
This relief will be application-based in 2021-22. Scottish Government are working with councils to ensure that application forms are available in advance of 1 April.
Charitable rates relief will also now only be removed from mainstream independent schools on 1 April 2022, instead of 1 April 2021 as previously planned.