Business Rates Relief to Be Extended for Full Year

Scottish retail, hospitality, leisure and aviation businesses will not pay non-domestic rates throughout the next financial year, under plans announced yesterday by Finance Secretary Kate Forbes.



The extension comes after a further £1.1bn of coronavirus support funding was promised by the UK Treasury.

Ms Forbes had already announced plans for a three-month extension to non-domestic rates relief in the Scottish budget last month.

In a statement to MSPs, she said this would now be extended to the full financial year 2021/22.

The rates relief will also apply to newspaper offices, which were removed from the initial list but have now been reinstated following lobbying from the sector and political pressure.

Independent schools, which were to lose charitable rates relief from April, have had that postponed again, keeping the rates relief until 2022.


The plans for the additional £1.1bn in funding announced by the Treasury also include:

  • £120m for mental health
  • £120m for affordable housing
  • £100m to support people on low incomes
  • £60m for schools to help pupils catch up on missed education
  • £60m for health service recovery
  • £45m to reduce emissions from heating.

In addition, councils will receive an extra £275m in the current financial year to address Covid pressures, and £40m is being made available to support the safe reopening of schools.