COVID-19: Scotland Non-Domestic Rates Relief Extended

Feb 18, 2021

Retail, hospitality, leisure and aviation businesses in Scotland will pay no rates during 2021-22 under proposals outlined today.

It is one of a series of measures proposed by Finance Secretary Kate Forbes following confirmation of a further £1.1 billion of consequential funding arising from UK Government coronavirus (COVID-19) spending.

 

The move builds on the three month rates relief extension announced in the Scottish Budget and will be taken forward provided the Scottish Government receives the funding already assumed from the UK Budget on 3 March, and that requisite funds are available to maintain existing support into 2021-22.

 

Newspapers will also continue to benefit from 100% relief for a further 12 months, while charitable rates relief will not be removed from mainstream independent schools until 1 April 2022 due to the ongoing impact of the pandemic.

 

Other extra spending in 2021-22 arising from the latest consequentials includes:

  • £120 million for mental health
  • £120 million for affordable housing
  • £100 million to support people on low incomes
  • £60 million for schools to help pupils catch-up on missed education
  • £60 million for NHS recovery
  • £45 million for heat decarbonisation, energy efficiency and fuel poverty
  • £21.5 million for Scottish Enterprise

 

Separately, local authorities will receive an extra £275 million in the current financial year to address COVID-19 pressures, while a further £40 million is being made available to support the safe reopening of schools.

 

Read more here.

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