Non-Domestic Rates - Hospitality Relief Application Form

Some reliefs are affected by subsidy control rules. 

This relief may be offered as a Minimum Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. MFA is capped at a maximum of £315,000 over a three-period – cumulated over the current and previous two financial years. 

To ensure that the Council complies with the subsidy regime, it may be required to cap relief at the MFA maximum limit. This may depend on: 

• the level of other public sector assistance received by your entity 

• whether or not you have an interest in any business with other properties is in receipt, or eligible, for one of the existing rate relief schemes 

NOTE: not all grants or reliefs are considered to be capped in this way. 

You must consider whether you have already received support from any public sector body in the current financial year and the two financial years immediately preceding this. 

You are required to keep a written record of the amount of any MFA received, and the date/s when it was received, for at least three years from the date it was given.  Any award of MFA exceeding £100,000 is subject to transparency requirements and will be published. 

Please read this declaration carefully before you sign and submit it.

• I am the ratepayer, or 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, including the occupation / vacation of any other property I may occupy in Scotland which may affect liability for Non-Domestic Rates Relief.
• I understand that if I give information that is incorrect or incomplete or fail to report changes in circumstances, I (or the Ratepayer I represent) may be prosecuted.
• I understand that the Council will reclaim any incorrectly awarded Non-Domestic Rates Relief.
• I have read and understand the privacy notice accompanying this relief application.
• I claim the above relief from non-domestic rates liability.