Retail, Hospitality and Leisure Business Rates Discount
Business rates holiday
We will introduce a business rates holiday for retail, hospitality and leisure businesses in England for the 2020 to 2021 tax year.
Businesses that received the retail discount in the 2019 to 2020 tax year will be rebilled by their local authority as soon as possible.
Please read the Government Guidance for Small Business Grant Fund and Retail, Hospitality and Leisure Grant Fund.
You are eligible for the business rates holiday 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.
How to access the scheme
There is no action for you. This will apply to your next council tax bill in April 2020.
However, local authorities may have to reissue your bill automatically to exclude the business rate charge. They will do this as soon as possible.
You can estimate the business rate charge you will no longer have to pay this year using the business rates calculator.
Expanded retail discount guidance for local authorities is available at GOV.UK.