Business Rates and Hospitality : Revaluation and Reliefs

Congreve, Emma and McFadyen, Chirsty (2023) Business Rates and Hospitality : Revaluation and Reliefs. University of Strathclyde, Glasgow.

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Abstract

This summary looks in more detail at the impact of the revaluation on the hospitality sector in Scotland. We have created a bespoke definition of hospitality using data from the valuation roll which includes all businesses matching the description of the food and accommodation services sector. This analysis was originally published as part of the collaborative project Serving the Future.