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Retail Discount

In the Budget of 3 March 2021 the Government confirmed that Retail Discount will continue to apply in 2021/22. The amount of the discount will be 100% of the charge for three months from 1 April 2021 to 30 June 2021 and 66% for the remaining period from 1 July 2021 to 31 March 2022.

From 1 July 2021 relief will be 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) if it occupies a property that was required to close by coronavirus restriction laws on 5 January 2021.

In line with Government advice we carried the 100% relief forward into 2021. Bills will be reissued after 1 July 2021 to reflect the changes to the amount of the discount and the cash cap. If we cancel your retail discount and you believe that your business is still eligible for the discount please complete a Retail Discount Application below making sure to complete the statement regarding the cash cap.

In 2019/20 the amount of relief was one third of the business rates bill for properties with a rateable value of less than £51,000. In 2020/21 the amount of relief was 100% of the business rates bill and the rateable value limit was removed.

Properties eligible for relief are:

  • Shops (such as: florists, bakers, butchers, grocers, greengrocers, jewellers, stationers, off licences, chemists, newsagents, hardware stores, supermarkets, etc)
  • Charity shops
  • Opticians
  • Post offices
  • Furnishing shops/ display rooms (such as: carpet shops, double glazing, garage doors)
  • Car/caravan show rooms
  • Second hand car lots
  • Markets
  • Petrol stations
  • Garden centres
  • Art galleries (where art is for sale/hire)

Properties that are being used for the provision of the following services to visiting members of the public:

  • Hair and beauty services (such as: hair dressers, nail bars, beauty salons, tanning shops, etc)
  • Shoe repairs/key cutting
  • Travel agents
  • Ticket offices e.g. for theatre
  • Dry cleaners
  • Launderettes
  • PC/TV/domestic appliance repair
  • Funeral directors
  • Photo processing
  • Tool hire
  • Car hire

Properties  that are being used for the sale of food and/or drink to visiting members of the public:

  • Restaurants
  • Takeaways
  • Sandwich shops
  • Coffee shops
  • Pubs
  • Bars

In 2020/21 and 2021/22 the relief has been expanded to include the following categories.

  • Properties  which are being used as cinemas
  • Properties that are being used as live music venues
  • Employment agencies, estate and letting agents and betting shops
  • Properties uses for the provision of sport, leisure and facilities to visiting members of the public. This may include sports grounds and clubs, museums and art galleries, nightclubs, sports and leisure facilities, stately homes and historic houses, theatres, tourists attractions, gyms, wellness centres, spas, massage parlours, casinos, gambling clubs and bingo halls
  • Properties used for the assembly of visiting members of the public, such as public halls and clubhouses
  • Hotels, guest and boarding Houses, holiday homes and caravan parks and sites

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 on claiming the Expanded Retail Discount. Further information about the cash cap may be found by searching for Expanded Retail Discount 2021 on www.gov.uk