Scotland and Wales
Hospitality rates relief in Scotland and Wales for 2026/27
Updated
Rates are devolved, so each nation sets its own poundage and its own hospitality relief.
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Scotland
Poundage
The basic property rate is 48.1p up to £51,000, the intermediate rate 53.5p from £51,001 to £100,000, and the higher rate 54.8p above.
Source: City of Edinburgh Council: non-domestic rate charges and reliefs 2026-27
Hospitality relief
15% retail, hospitality and leisure relief up to £100,000 rateable value, plus 25% more for eligible licensed hospitality and music venues: 40% in all for three years, capped at £110,000 per business per year.
Source: Renfrewshire Council: hospitality rates relief
Wales
Food and drink hospitality relief
Eligible ratepayers get 15% non-domestic rates relief from 1 April 2026 to 31 March 2027, capped at £110,000 per business across Wales.
Source: Merthyr Tydfil Council: food and drink hospitality rates relief 2026-27
The revaluation
How far values moved
On the 2026 compiled list, total rateable value rose 19.6% in England and 15.5% in Wales; the sector that includes hospitality rose 28.1%.
Source: VOA: change in rateable value, 2026 revaluation compiled list