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Retail, Hospitality and Leisure Relief Scheme

Retail properties rate relief

Retail premises must be occupied and wholly or mainly used to sell goods, services or food and drink to visiting members of the public.

In response to covid-19 the government have expanded the discount to properties within the Leisure and Hospitality sectors to include cinema’s, live music venues, properties used for assembly and leisure and hotels, guest and boarding premises and self-catering accommodation.

As a guide, qualifying businesses may include:

Premises selling goods

  • shops, for example, butchers, bakers, grocers, florists, greengrocers, jewellers, stationers, off-licences, chemists, newsagents, hardware stores
  • furnishing shops or display rooms (for example, carpet shops, double glazing, garage doors)
  • art galleries where art is for sale or hire
  • charity shops
  • opticians
  • car or caravan showrooms
  • second-hand car lots
  • markets
  • petrol stations
  • garden centres
  • post offices

Premises providing services

  • hair and beauty services such as hairdressers, nail bars, beauty salons, tanning shops
  • shoe repairs or key cutting
  • PC, TV or domestic appliance repair
  • ticket offices, for example for theatre
  • dry-cleaners or Launderettes
  • car hire
  • funeral directors
  • travel agents
  • photo processing
  • DVD or video rentals
  • tool hire
  • cinemas
  • music venues

** Estate Agents, Letting Agents and Betting Shops were eligible for 2020/21 and 2021/22 only**

Premises selling food or drink

  • restaurants
  • coffee shops
  • sandwich shops
  • takeaways
  • pubs
  • bars

Premises used for assembly and leisure

  • Sports grounds and clubs
  • Museums and art galleries
  • Nightclubs
  • Sport and leisure facilities
  • Stately homes and historic houses
  • Theatres
  • Tourist attractions
  • Gyms
  • Wellness centres, spas, massage parlours
  • Casinos, gambling clubs and bingo halls
  • Public halls
  • Clubhouses, clubs and institutions

These lists are not exhaustive as it is impossible to list all the various retail uses that exist. We will consider retail rate relief for businesses that are broadly similar to those listed. As retail rate relief is discretionary, we may decide not to award it if doing so will be against our wider objectives for the local area.

Premises which do not benefit

Premises not reasonably accessible to visiting members of the public, or those not wholly or mainly used for the qualifying purpose will not be eligible. This list sets out the types of uses the Government does not consider being retail use for this relief.

  • financial services, for example banks, building societies, cashpoints, bureau de change, payday lenders
  • professional services such as solicitors, accountants, insurance agents, financial advisers, tutors
  • medical services such as vets, dentists, doctors, osteopaths, chiropractors
  • post office sorting office

If we decide premises are occupied by businesses broadly similar to those listed above, we will not award retail rate relief.

Available amount of relief

2019/20 - 33% Retail Rate Relief for businesses wholly or mainly used for the sale of goods or services, drinking establishments, restaurants, and cafes only

2020/21 – 100% Expanded Retail Discount for businesses wholly or mainly used for the sale of good or services, drinking establishments, restaurants, cafes and properties used for assembly and leisure and hospitality.

2021/22 – 1 April 2021 – 30 June 2021 - 100% Expanded Retail Discount for businesses wholly or mainly used for the sale of good or services, drinking establishments, restaurants, cafes and properties used for assembly and leisure and hospitality.

2021/22 – 1 July 2021 – 31 March 2022 – 66% Expanded Retail Discount for businesses wholly or mainly used for the sale of good or services, drinking establishments, restaurants, cafes and properties used for assembly and leisure and hospitality.

The 66% discount is capped to businesses at £105,000 per business or £2million to any business which was required to close based on the guidance applicable on 5 January 2021.

The cap applies at group company level, so holding companies and subsidiaries cannot claim up to the cash cap for each company, any organisations which have an interest in a company, which if it were a company would be classed as a holding company are also included.

2022/23 – 50% Retail, Hospitality and Leisure Relief Scheme for businesses wholly or mainly used for the sale of good or services, drinking establishments, restaurants, cafes and properties used for assembly and leisure and hospitality.

The 50% discount is capped at £110,000 per business and applies at company group level.

The Retail, Hospitality and Leisure Relief Scheme is subject to the subsidies chapter within the UK-EU Trade and Cooperation Agreement (TCA). The subsidies chapter within the TCA only applies to subsidies over the value of approximately £343,000 per beneficiary over a 3-year period (consisting of the current financial year and the two previous financial years) (the Small Amounts of Financial Assistance limit). Extended Retail Discounts granted in 2020/21 or 2021/22 do not count towards the limit. Covid business grants received from local government and any other subsidy claimed under the Small Amounts of Financial Assistance limit over the 3 year period should be counted.

If you have received a letter from us asking if you would like to opt out of the scheme for 2022/23 or want to tell us you will exceed the cap of £110,000 or Small Amounts of Financial Assistance Limit, please use the link below to let us know

For any new applications for the Expanded Retail Discount please do not use this form, please use the form below called Apply for retail premises discount.

Application and review process

For any new applications please complete the application form below