The Non-Domestic Rates (Islands and Remote Areas Hospitality Relief) (Scotland) Regulations 2024

Relief for lands and heritages used for hospitality purposes on islands and in specified remote areas

4.—(1) This regulation grants relief to a person liable to pay rates in respect of lands and heritages on a day in the 2024-2025 financial year where—

(a) the lands and heritages are situated—

(i) on an island, or

(ii) in one of the following—

(aa) that part of the area known as Cape Wrath which is enclosed by the boundary described in Part 1 of schedule 1

(bb) that part of the area known as Knoydart which is enclosed by the boundary described in Part 2 of schedule 1,

(cc) that part of the area known as Scoraig which is enclosed by the boundary described in Part 3 of schedule 1,

(b) the lands and heritages are wholly or mainly used on that day for a purpose specified in the classes in schedule 2, and

(c) an application for relief is made in accordance with regulation 3.

(2) Subject to paragraph (3), the relief granted is that the rates payable in respect of that day are reduced to nil.

(3) The maximum amount by which the liability of any person to pay rates may be reduced under this regulation is £110,000.