Retail premises discount
Retail properties rate relief
We have the discretion to discount business rate bills by 100% in 2020/21 for retail premises, this has increased from the one third we were able to apply in 2019/20. 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 extended 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, betting shops, pawn brokers
- professional services such as solicitors, accountants, insurance agents, financial advisers, tutors
- medical services such as vets, dentists, doctors, osteopaths, chiropractors
- post office sorting office
- other services such as estate agents, letting agents, employment agencies
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
Retail Relief will be 100% of the net business rates bill for 2020/21, this has increased from the one third we were able to apply in 2019/20. The Retail Relief is applied after we have applied any other types of relief your business may be entitled to.
Ratepayers occupying more than one property will be entitled to relief for each of their eligible properties, subject to State Aid de minimis limits.
We must be satisfied that awarding discretionary rate relief will not result in a business receiving more than €800,000 of de minimis aid. This will limit the scope for multi-site retailers to get this retail rate relief for all their shops, especially if their business already gets other forms of State Aid. For more information visit state aid, frequently asked questions.
Application and review process
To enable the relief to be awarded quickly to businesses the Council will invite application by applying the relief and issuing adjustment notices. To retain the relief businesses must sign and return the state aid form, or make a declaration by using the online form. Relief will be awarded for the financial years, 2019/20 and 2020/21. Relief will be withdrawn in accordance with regulations should there be a change of circumstances that affect the relief awarded.