Toggle Mobile Menu Visibility
Toggle Search Controls Visibility
Toggle search control visibility
Search Site

Retail Discount

From 1 April 2022 this will become known as the Retail, Hospitality and  Leisure Relief Scheme. The amount of relief for eligible properties will be 50%. Estate Agents, Letting Agents, Employment Agencies and Betting Shops will no longer be eligible for the discount.

The amount of relief available will be subject to a £110,000 cash cap per business (or companies within a group). The scheme falls within the Small Amounts of Financial Assistance Allowance so over a three year period (2022/23, 2021/22 and 2020/21) a business (or companies within a group) may not receive more than £343,000 in subsidies (Retail Discount granted in 2020/21 and 2021/22 do not count towards the limit, but Covid Business Grants do).

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 2022-23 Retail, Leisure and Hospitality Relief Scheme [96KB]  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:

https://www.gov.uk/government/publications/business-rates-guidance-202223-retail-hospitality-and-leisure-relief-scheme

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.