The Scottish Government is providing the following Business Rates relief with effect from 1 April 2020 to 31 March 2021 to alleviate the effects of the Covid-19 on Scottish businesses.


  • All non-domestic properties in Scotland will get 1.6% rates relief. This relief will be automatically applied by local authorities
  • Retail, leisure and hospitality businesses are granted 100% relief for their occupied properties. Properties temporarily unoccupied in compliance with Government guidance are treated as occupied. This relief will be applied automatically by local authorities
  • Scottish airports and undertakings providing handling services for scheduled passenger flights at Scottish airports are granted 100% rates relief

The following grants are available to Scottish businesses:

  • Retail, leisure and hospitality businesses with premises with a rateable value between £18,001 and £51,000 (inclusive) may apply for a single grant of £25,000. The types of businesses entitled to apply are listed here. Each company is entitled to one grant.
  • A grant of £10,000 is available to small businesses in receipt of Small Business Bonus Scheme Relief and Rural Relief. Applicants for Nursery Relief, Business Growth Accelerator Relief, Disabled Relief or Fresh Start Relief who are eligible for the Small Business Bonus Scheme Relief may also apply for the grant.

State aid Rules

State aid rules apply in the UK at least until the end of 2020. At present it is unclear whether new rules permitting the grant of State aid to counter the effects of Covid-19 will apply to the grants or whether they need to comply with the existing State aid rules. Applicants for the grants should seek advice on the application of the rules to their particular circumstances.

Key Contacts

Alison Newton

Alison Newton

Partner, Co-head of Real Estate Sector

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Andrew Finfer

Andrew Finfer

Legal Director, Commercial
Edinburgh, UK

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