Expanded retail discount
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
- car or caravan showrooms
- second hand car lots
- 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
- music venues
- estate agents
- betting shops
Premises selling food or drink
- coffee shops
- sandwich shops
Premises used for assembly and leisure
- Sports grounds and clubs
- Museums and art galleries
- Sport and leisure facilities
- Stately homes and historic houses
- Tourist attractions
- 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
For 2020/21 the expanded retail discount was 100% for eligible ratepayers.
In the budget on 3 March 2021, the chancellor announced that the discount would be extended at 100% to the first three months of the financial year followed by a 66% discount from 1 July 2021.
The 66% discount will be applied from 1 July 2021 until 31 March 2022 and 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.
If you have received a letter from us and would like to opt out of receiving the expanded retail discount or would like to tell us that you will exceed the cap from 1 July 2021 please complete the form below.
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
Please complete the application form below to apply for the first time. If you are already receiving the Retail Discount, we will write to you and then make the change to a 66% discount from 1 July 2021 and send you a new bill.
When we write to you, you will have the option to opt out of the Expanded Retail Discount or inform us that you no longer qualify under the cash cap.