Business Rate Retail Relief discount
Business rates relief
Information about the schemes available to support businesses during COVID-19
2019/20 and 2021/21
The government announced in the budget on 29 October 2018 that it will provide a business rates retail discount scheme for occupied retail properties with a rateable value of less than £51,000 in each of the years 2019/20 and 2020/21.
The value of the discount will be one third of the bill will be one third of the bill for 2019/20 and 50% of the bill for 2020/21. However, in response to the covid-19, in the budget on 11 March 2020, the government announced that it would increase the discount to 100% for 2020/21 and extend it to include the leisure and hospitality sectors. The £51,000 RV limit has also been removed for 2020/21.
Relief will be awarded to certain occupied retail properties that are wholly or mainly being used as shops, restaurants, cafes and drinking establishments in each of the years. You must be using the property for retail use and open to visiting members of the public.
Leisure and hospitality businesses will include cinemas, museums, theatres, gyms, hotels and holiday homes, music venues, nightclubs and sports grounds and clubs.
The award of this relief must comply with EU law on state aid. There is a form which will be issued which requires you to confirm that you have not received any other state aid that exceeds in total €200,000, including any other retail discount you are being granted for premises other than the one to which the declaration relates, under the De Minimis Regulations EC 1407/2013.
Further information on State Aid Law.
Complete and return the application form confirming your entitlement but please read the qualification criteria notes carefully before deciding whether you might qualify and whether you can apply. You may need to take advice from your accountants if you are unsure about state aid.
The discretionary retail relief scheme will only run from 1 April 2019 to 31 March 2021 and applications must be received no later than six months after the end of the financial year to which any relief is to apply.
The Government has also introduced a business rates holiday for nurseries in England for 2020/21. 100% relief will be given to properties that are being used as follows :
- occupied by providers on Ofsted's Early Years Register
- wholly or mainly used for the provision of the Early Years Foundation Stage
If you think you qualify for this relief and it is not already shown on your bill, please contact the business rate team.
To be eligible for this discount, the retail premises must:
- be occupied (empty premises do not qualify);
- have a rateable value of less than £51,000;
- have an occupied rates charge for the year (properties receiving 100% Small Business Rate Relief, for example, do not qualify);
- be wholly, or mainly, used for retail purposes for visiting members of the public.
Qualifying retail uses include:
- shops, including post offices;
- car showrooms;
- car hire;
- petrol stations;
- cafes, including takeaways;
- drinking establishments;
- music venues and
No. The government has identified certain retail uses that do not qualify for the discount, your premises will not get a discount if it's being used for the following:
- Financial services, such as banks, building societies, cash points: both individual cash points and retail units with only cash points in them, bureaux de change, payday lenders, betting shops, pawn brokers.
- Other services such as estate agents, letting agents, employment agencies.
- Medical services such as dentists, doctors, osteopaths, chiropractors and vets.
- Professional services such as solicitors, accountants, insurance agents/ financial advisers, tutors.
- Post Office sorting offices.
- Theatres, museums, nightclubs, gyms and premises used for sporting activities.
- Properties that are not reasonably accessible to visiting members of the public.