Scotland - business rates holiday extended
29 Jan
2021
2021
Scotland’s business rates holiday was due to expire 31st March 2021 but as stated in the Scottish Government’s Budget this week, it will be extended for 3 months until 30th June 2021.
This is welcome news for the Scottish retail, hospitality and leisure sectors.
In addition, the Scottish Government is reported to have said that should the Chancellor (Rishi Sunak) seek to extend the business rates holiday for England/Wales after 30th June then the Scottish Government will match any extension.
The next UK Budget will be published on 3rd March 2021.
Law correct at the date of publication.
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