Rating And Valuation Citation and commencement 1 These Regulations may be cited as the Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025 and come into force on 1 April 2025. Interpretation 2 In these Regulations— “ lands and heritages ” has the meaning prescribed by and under section 42 (interpretation clause) of the Lands Valuation (Scotland) Act 1854 , “ rates ” means non-domestic rates levied under section 7B (provisions as to setting of non-domestic rates) of the Local Government (Scotland) Act 1975 , “ the 2022 Regulations ” means the Non-Domestic Rates (Relief for New and Improved Properties) (Scotland) Regulations 2022 , “ the 2024 Regulations ” means the Non-Domestic Rates (Islands and Remote Areas Hospitality Relief) (Scotland) Regulations 2024 , and “ the 2025 Regulations ” means the Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2025 . Applications for relief 3 1 An application for relief under these Regulations must— a be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer, and b be made to the rating authority in whose roll the entry for the lands and heritages appears by— i addressing it to the authority, and ii delivering it or sending it to the authority’s office by post or electronic communication. 2 For the purposes of paragraph (1)— “ electronic communication ” has the meaning given to it by section 15(1) (general interpretation) of the Electronic Communications Act 2000 (“ the 2000 Act ”) , “ person authorised to sign on behalf of the ratepayer ” means, where the ratepayer is— a partnership, a partner of that partnership, a trust, a trustee of that trust, a body corporate, a director of that body, “sign” or “ signed ”, in relation to an application made by electronic communication, means an electronic signature, as defined in section 7(2) (electronic signatures and related certificates) of the 2000 Act . Relief for lands and heritages used for hospitality purposes 4 1 A person liable to pay rates in respect of lands and heritages in the 2025-2026 financial year is entitled to the relief described in paragraph (3) where the conditions described in paragraph (2) are met. 2 The conditions are— a the lands and heritages are wholly or mainly used for a purpose specified in the classes in the schedule, b the lands and heritages have a rateable value of £51,000 or less, c the person is not granted relief in respect of the lands and heritages under regulation 4 (relief for lands and heritages used for hospitality purposes on islands and in specified remote areas) of the 2024 Regulations, and d an application for relief is made in accordance with regulation 3(1). 3 Subject to paragraphs (8) and (9), the relief is that the rates payable in respect of the lands and heritages for the day are reduced by an amount equivalent to 40% of the daily gross rates payable. 4 In this regulation “ the daily gross rates payable ” means, subject to paragraphs (5) to (7), the rateable value of the lands and heritages, multiplied by 0.498, and then divided by 365. 5 Where, in respect of any day on which a person is granted relief under this regulation— a the person is also granted relief under Part 3 (improved property) of the 2022 Regulations, and b regulation 7 (amount payable as rates) of the 2025 Regulations does not apply to the lands and heritages, “ the daily gross rates payable ” means the rateable value of the lands and heritages minus the reference amount, multiplied by 0.498, and then divided by 365. 6 Where, in respect of any day on which a person is granted relief under this regulation— a the person is also granted relief under Part 3 of the 2022 Regulations, and b regulation 7 of the 2025 Regulations does apply to the lands and heritages, “ the daily gross rates payable ” means the transitional limit calculated in accordance with regulation 10B(5) (relief granted – financial year 2025-2026- lands and heritages in respect of which a relevant increase has been made within the past 12 months) of the 2025 Regulations. 7 Where, in respect of any day on which a person is granted relief under this regulation— a the person is not granted relief under Part 3 of the 2022 Regulations, but b regulation 7 of the 2025 Regulations does apply to the lands and heritages, “ the daily gross rates payable ” means the transitional limit calculated in accordance with regulation 9 (transitional limit) of the 2025 Regulations. 8 The maximum amount by which the liability of any person liable to pay rates may be reduced under this regulation is £110,000. 9 Relief granted by this regulation does not apply to the extent that it would reduce the rates payable to an amount less than nil. 10 In this regulation “ the reference amount ” means the total amount of any relevant increases under section 2A(5) (mark in valuation roll for new or improved properties) of the Local Government (Scotland) Act 1975 made in respect of the lands and heritages taking effect on a day within the previous 12 months. Amendment of the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023 5 1 The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023 are amended in accordance with paragraph (2). 2 In regulation 3(2) (conditions on granting non-domestic rates relief)— a at the end of sub-paragraph (j) omit “and”, b at the end of sub-paragraph (k) insert— , and l regulation 4 of the Non-Domestic Rates (Hospitality Relief) (Scotland) Regulations 2025 . Amendment of the Non-Domestic Rates (Islands and Remote Areas Hospitality Relief) (Scotland) Regulations 2024 6 1 The 2024 Regulations are amended in accordance with paragraphs (2) and (3). 2 In regulation 4(1) (relief for lands and heritages used for hospitality purposes on islands and in specified remote areas) after “2024-2025” insert “or 2025-2026” . 3 In schedule 2 (specified purposes) after Class 10 insert— Class 11 Small music venue Use as a venue to host live music events where each of the following conditions is satisfied— a the premises are used as an indoor, permanent venue, operating all-year round, b the venue is used wholly or mainly to host live music events for a public audience, and c the venue has a maximum capacity of 1500 persons. . IVAN MCKEE Authorised to sign by the Scottish Ministers St Andrew’s House, Edinburgh 18th February 2025