Retail, Hospitality and Leisure Relief

The 2022/23 Retail, Hospitality and Leisure Business Rates Relief scheme provided eligible, occupied, retail, hospitality and leisure properties with a 50% relief, up to a cash cap limit of £110,000 per business.

In order to qualify for relief the premises must be used:

i. as shops, restaurants, cafes, drinking establishments, cinemas or live music venue

ii. for assembly and leisure; or

iii. as hotels, guest & boarding premises or self-catering accommodation

Exclusions

Relief will not be awarded to

i. Hereditaments that are being used for the provision of the following services to visiting members of the public: Financial services (e.g. banks, building societies, cash points, bureaux de change, short-term loan providers, betting shops) Medical services (e.g. vets, dentists, doctors, osteopaths, chiropractors) Professional services (e.g. solicitors, accountants, insurance agents/ financial advisers, employment agencies, estate agents, letting agents) Post office sorting offices

ii. Hereditaments that are not reasonably accessible to visiting members of the public To qualify for the Retail, Hospitality and Leisure relief you must not have exceeded either the £110,000 cash cap for 2022/23 or the Small Amounts of Financial Assistance limit of £343,000 over 3 years (including 2022/23).

All possible qualifying properties were identified based on the property description given to an assessment by the Valuation Office Agency, and the relief was automatically awarded. If you think you may qualify for this relief and did not receive it, please contact us.

Guidance information

Further information can be found at Business rates guidance: 2022/23 Retail, Hospitality and Leisure Relief Scheme

The Retail Discount scheme provided occupied qualifying retail properties with a rateable value of less than £51,000 with a discount of one third of the bill after all other reductions had been taken in to account for the financial year 2019/20.

In order to qualify for relief, properties must be occupied hereditaments with a rateable value of less than £51,000, that are wholly or mainly being used as shops, restaurants, cafes and drinking establishments.

For the financial year 2020/21, in response to the coronavirus pandemic, the Government increased the discount to 100% and extended it to include the leisure and hospitality sectors. The rateable value limit was also removed.

Properties that fell under this scheme were occupied hereditaments that were wholly or mainly being used:

a. as shops, restaurants, cafes, drinking establishments, cinemas and live music venues,

b. for assembly and leisure; or

c. as hotels, guest & boarding premises and self-catering accommodation

Exclusions

Relief was not awarded to

i. Hereditaments that were being used for the provision of the following services to visiting members of the public

• Financial services (e.g. banks, building societies, cash points, bureaux de change, short-term loan providers)
• Medical services (e.g. vets, dentists, doctors, osteopaths, chiropractors)
• Professional services (e.g. solicitors, accountants, insurance agents/ financial advisers)
• Post office sorting offices

ii. Hereditaments that were not reasonably accessible to visiting members of the public

On 3 March 2021 the Government confirmed that the Expanded Retail Discount would continue to apply in 2021/22 at 100% for three months, from 1 April 2021 to 30 June 2021, and at 66% for the remaining period, from 1 July 2021 to 31 March 2022.

The Government confirmed that there would be no cash cap on the relief received for the period from 1 April 2021 to 30 June 2021.

From 1 July 2021, relief was capped at £105,000 per business, or £2 million per business where the business is in occupation of a property that was required, or would have been required, to close, based on the law and guidance applicable on 5 January 2021.

A ratepayer may refuse the discount for each eligible hereditament anytime up to 30 April 2022. The ratepayer cannot withdraw their refusal for either all or part of the financial year.

All possible qualifying properties were identified based on the property description given to an assessment by the Valuation Office Agency, and the relief was automatically awarded. If you think you may qualify for this relief and did not receive it, please contact us.

Guidance information

Retail Rate Relief Guidance 2019-20

Download (401KB - PDF)

Expanded Retail Discount Guidance 2021

Download (206KB - PDF)

Further information can be found at Business rates: expanded retail discount 2021 to 2022 - local authority guidance