The 2023/24 retail, hospitality and leisure business rates relief scheme will provide eligible, occupied, retail, hospitality and leisure properties with a 75% relief, up to a cash cap limit of £110,000 per business. If you opt out of retail, hospitality and leisure relief for the 2023 to 2024 billing year you cannot change your mind, please use the refusal form below to inform us of this.

Hereditaments that meet the eligibility for Retail, Hospitality and Leisure scheme will be occupied hereditaments which meet all of the following conditions for the chargeable day:

They are wholly or mainly being used:

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

Where a ratepayer has a qualifying connection with another ratepayer then those ratepayers should be considered as one ratepayer for the purposes of the cash caps.

Furthermore, the retail hospitality and leisure scheme is likely to amount to subsidy.

If under UK subsidy rules you do not qualify for the relief, you must complete the Refusal of Discretionary Relief form so that the relief can be withdrawn.

If you feel that your business meets the qualifying criteria for the scheme and have not yet had a Business Rates bill showing that the relief has been awarded, you can make an application by completing the form below.  

Please note that any award of discretionary relief is granted under UK subsidy rules.  

If you have previously been awarded discretionary relief claimed under the small amounts of financial assistance under the UK subsidy rules, you must declare this to us.

Apply for a retail discount

Please email your completed form to [email protected]

UK subsidy rules

The Retail, Hospitality and Leisure Relief Scheme is subject to the subsidies chapter within the UK-EU Trade and Cooperation Agreement (TCA).  The subsidies chapter within the TCA only applies to subsidies over the value of approximately £315,000 per beneficiary over a three year period (consisting of the current financial year and the two previous financial years) (the small amounts of financial assistance limit).

Extended retail discounts granted in 2021/22 do not count towards the limit. Covid business grants received from local government and any other subsidy claimed under the small amounts of financial assistance limit over the three year period should be counted.

In order to be entitled to Retail, Hospitality and Leisure relief you must not have exceeded either the £110,000 cash cap for 2022/23, or the small amounts of financial assistance limit of £315,000 over three years (including 2022/23).

Please see GOV.UK details of eligible business

 

10 April 2024