Retail Discount
Information on the business rates Retail Discount scheme for occupied retail properties
Since 1 April 2022 this has been known as the Retail, Hospitality and Leisure Relief Scheme. Since 2023/24 the amount of relief for eligible properties has been 75%, compared to 50% in 2022/23. Estate Agents, Letting Agents, Employment Agencies and Betting Shops ceased be eligible for the discount on 1 April 2022.
The amount of relief available will be subject to a £110,000 cash cap per business (or companies within a group). The scheme is subject to the Minimal Financial Assistance limits under the Subsidy Control Act so over a three year period ( 2022/23, 2023/24 and 2024/25) a business (or companies within a group) may not receive more than £315,000 in subsidies. BEIS Covid-19 business grants claimed under the Small Amounts of Financial Assistance limit of the Trade and Cooperation Agreement should be counted towards the £315,000 allowance
Properties eligible for the relief are properties that are occupied and are being wholly or mainly used :
- as shops, restaurants, cafes, drinking establishments, cinemas or live music venues
- for assembly and leisure; or
- as hotels, guest & boarding premises or self-catering accommodation
Please refer to the document Eligibility for the 2023-24 Retail, Leisure and Hospitality Relief Scheme (PDF) [99KB] for further information on the types of property that are eligible.
If you think you qualify but have not received the discount on your bill please complete an application form.
As with all reliefs, the amount awarded will be recalculated in the event of a change of circumstances such as a change to the rateable value.
The award of this relief must comply with the cash cap and the Small Amounts of Financial Assistance Allowance. Further information on this and on the scheme may be found at the following link:
The 2019/20, 2020/20 and 2021/22 Retail Discount Schemes
In 2019/20 the amount of relief available was one third for properties with a rateable value of less than 51,000. The categories of eligible properties only included those used as shops, restaurants , cafes and drinking establishments.
In 2020/21 the categories of eligible properties was expanded to include cinemas, live music venues, properties used for assembly or leisure, hotels guest/boarding houses and self-catering accommodation. The amount of relief was 100% and the rateable value limit was removed.
In 2021/22 the amount of relief for eligible properties was 100% up to 30 June 2021 and 66% for the remaining period from 1 July 2021 to 31 March 2022. From 1 July 2021 to 31 March 2022 the amount of relief was capped at £105,000 per business (together with any other companies within the same group) or £2 million per business (together with any other companies within the same group) where the occupied property was required to close by coronavirus restriction laws on 5 January 2021.
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