Non-Domestic Rates - Retail, Hospitality and Leisure relief application form

This is an application form for relief available under The Non-Domestic Rates (Coronavirus) (Scotland) Regulations 2022, known as Retail, Hospitality and Leisure relief under which 50% relief is available for the first three months of the 2022-23 financial year (April – June), capped at £27,500 per ratepayer.

Ratepayers are required to make a declaration (see section 2 of this form), to ensure that they do not exceed £27,500 of this relief award. The council will reclaim any relief incorrectly awarded on incomplete, incorrect or fraudulent information. 

The list of whole or main property uses that may be eligible for relief are set out in schedule 1 of the regulations.

If your property is already in receipt of 100% Non-Domestic Rates Relief such as Small Business Bonus Relief or other reliefs you should not apply for Retail, Hospitality and Leisure Relief.

 
1 Start 2 Complete

If Billing Account reference is not known, please provide Assessor Property Reference Number (can be checked on https://www.saa.gov.uk/)

1. Ratepayer
Please provide full details of the Ratepayer (person(s) / business / organisation liable to pay the rates on the above property).
If applicable (Company number e.g.: 03493961)
2. Declaration of Properties Interests – Ratepayer Cap (£27,500)

The following information will be assessed against non-domestic rates information from across Scotland. Applicants should respond accurately and truthfully. The council will reclaim any relief incorrectly awarded on incomplete, incorrect or fraudulent information.  

1. Please complete the following
2. Please complete the following
3. Please complete the following
4. Please complete the following
5. Please complete the following
1. Please complete the following
2. Please complete the following
3. Please complete the following
4. Please complete the following
5. Please complete the following
3. Subsidy Rules under the EU-UK Trade and Cooperation Agreement (TCA)

Public authorities awarding financial assistance including via non-domestic rates relief must comply with the principles set out in the EU-UK Trade and Cooperation Agreement (TCA).  Retail, Hospitality and Leisure relief is likely to be deemed a subsidy and therefore capped at a maximum of 325,000 Special Drawing Rights (around £340,000 as at January 2022, although exact amount will fluctuate) over a combined three-fiscal-year period (i.e. measured per accounting year of the ratepayer).

You must consider whether you have already received support from any public sector body in your current and previous two accounting years.

To ensure that the Council complies with the subsidy regime, it may be required to cap this relief. This will depend on the level of other public sector assistance received by you in this, and the past two fiscal years including non-domestic rates relief on this and any other property that you have an interest in the

UK (NOTE: this may include certain COVID-19 grant schemes. However, not all grants are considered to be capped in this way. The Council will determine this from your completed Subsidy and Aid Information Form).

(*current and previous two accounting years of your business)

Please complete and email the accompanying Subsidy and Aid Information Form to ndr@argyll-bute.gov.uk quoting the Non Domestic Rates Reference Number (NOTE: Retail, Hospitality, Leisure and Aviation Non-Domestic Rates Relief awarded in 2020-21 and 2021-22 will not count towards this cap consideration).

Declaration

I am, or am duly authorised by, the Ratepayer to make the application.

I declare that the information given on this form is correct and complete to the best of my knowledge.

I authorise the Council to make any necessary enquiries to check the information.

I authorise the Council to cross-check the information with other Councils in Scotland.

I undertake to advise the Council of any change of circumstances in relation to a property I may occupy in Scotland.

I understand that if I give information that is fraudulent, incorrect or incomplete or fail to report changes in circumstances, I (or the Ratepayer I represent) may be liable for a civil penalty and/or prosecuted.

I understand that the council will reclaim any relief incorrectly awarded on incomplete, incorrect or fraudulent information. 

I have read and understand the privacy notice accompanying this relief application.

I claim the above relief from non-domestic rates liability.