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Retail, Hospitality and Leisure Business Rates Discount

Eligibility

You are eligible for the business rates discount if:

  • your business is based in England; and
  • your business is in the retail, hospitality and/or leisure sector.

Properties that will benefit from the relief will be occupied hereditaments that are wholly or mainly being used:

  • as shops, restaurants, cafes, drinking establishments, cinemas and live music venues;
  • for assembly and leisure; or
  • as hotels, guest and boarding premises and self-catering accommodation.

Expanded retail discount and the cash cap

At the Budget on 3 March 2021, the Chancellor announced that eligible ratepayers will receive a discount on their business rates bills for the year 2021/22 of 100% for the first three months and 66% for the remainder of the year. Relief will be provided to eligible occupied retail, hospitality and leisure properties in 2021/22 (the types of business that are eligible is unchanged from 2020/21).

The Council will be issuing bills with this discount during June 2021 and these will include instalments to be paid within the 2021/22 financial year.

In line with the conditions set by the government for the funding of this relief, ratepayers may for the period from 1 July 2021 onwards only claim up to £2 million nationally of Expanded Retail Discount in 2021/22 for hereditaments which based on the coronavirus rules at 5 January would have been required to closed and £105,000 for other eligible properties. This cash cap applies at a Group company level (so holding companies and subsidiaries cannot claim up to the cash cap for each company).

If you (or, if appropriate, a company in your Group) receive Expanded Retail Discount on more than one property nationally then you will be asked to complete a declaration including details of any other Expanded Retail Discount. If your organisation exceeds the cash caps your business will not be eligible for relief above the cap. This may be particularly relevant to those premises that are part of a large chain, where the cumulative total of Expanded Retail Discount received could exceed the cash cap. Business will also be able to choose to decline the Expanded Retail Discount granted by the Council.

Further guidance on Business rates: expanded retail discount 2021 to 2022 - local authority guidance can be found on GOV.UK.

Declaration A

To be completed if you have received Expanded Retail Discount on more than one account up to 30 June, and the discount that is to be awarded from 1 July 2021 does not exceed £2m for properties that were required to close on 5 January or £105,000 for other eligible properties.

Business Rates - Declaration A - opens new window

Declaration B

To be completed if you have exceeded the cash cap on other properties and wish to refuse to receive the Expanded Retail Discount granted in relation your property.(This may be particularly relevant to those premises that are part of a large chain, where the cumulative total of Expanded Retail Discount received could exceed the cash cap)

Business Rates - Declaration B - opens new window