The Scottish Government has announced a £2.2 billion support package for business.

This includes a full year’s 100% non-domestic rates relief for retail, hospitality and tourism.

It has also made changes to the non-domestic rates (business rates) for 2020-21 along with extra rates relief. 

Self-catering accommodation and caravans are now considered eligible for business rates relief, if receipts represent a primary source of earnings for the ratepayer and the property has been let out for 140 days or more in financial year 2019-20.

The Small Business Bonus Scheme provides relief to businesses with properties in Scotland of which the combined rateable value is £18,000 or less.

Where the cumulative rateable value of business properties falls between £18,000 and £35,000, the scheme will also offer 25% relief to individual properties with a rateable value £18,000 or under. 

Get support to pay your tax bill - all businesses and self-employed people in financial distress, and with outstanding tax liabilities, may be eligible for help through HMRC.

These arrangements are agreed on a case-by-case basis and are tailored to individual circumstances and liabilities.

If you're concerned about being able to pay your tax due to COVID-19, call HMRC’s dedicated helpline on 0800 015 9559.

Lines are open from Monday to Friday, 8am to 8pm and on Saturday, 8am to 4pm.