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Retail, Hospitality and Leisure Relief

From 1st April 2023 the Retail, Hospitality and Leisure Relief scheme provides occupied retail, hospitality and leisure properties with a 75% relief up to a cash cap limit of £110,000 per business.  Ratepayers who occupy more than one property will be entitled to relief for each of their eligible properties up to the maximum £110,000 cash cap per business.  This cash cap of £110,000 applies at a Group company level, which means holding companies and subsidiaries cannot claim up to the cash cap for each company.  No Business Rates payer should in any circumstances exceed this limit across all of their properties in England.

Properties that will benefit from Retail, Hospitality and Leisure relief be occupied business properties that are wholly or mainly being used:

·       as a shop, restaurant, cafe, drinking establishment, cinema or live music venue

·       for assembly or leisure, (sports club, village hall, nightclub, tourist attraction)

·       as a hotel, guest house or self-catering accommodation

The following businesses for the purposes of this scheme are not considered retail and will not qualify:

·       Financial services (banks, building societies, cash points, bureau de change, payday lenders, betting shops, pawn brokers)

·       Medical services (vets, dentists, doctors, osteopaths, chiropractors)

·       Professional services (solicitors, accountants, insurance agents/ financial advisers, employment agencies, estate/letting agents)

·       post office sorting offices

Eligibility for this relief will be determined in line with the Government's Retail, Hospitality and Leisure Relief local authority guidance, please visit 2024-25 Retail, Hospitality and Leisure Relief Scheme Guidance for more information.

This relief scheme is likely to amount to subsidy. Any relief provided by Local Authorities under this scheme will need to comply with the UK's domestic and international subsidy control obligations. Visit UK Subsidy Control Regime, which includes guidance and information for the new UK subsidy control regime, which will commence on 4 January 2023.

The Business Rates team has assumed that all businesses that continue to qualify for this relief will want to benefit from it and have withheld this relief where it is likely the business ratepayer will/may breach the cash cap limit.

Email the business rates team if:

  • If you have received this relief but are not eligible you should notify the Business Rates team immediately if you believe it will breach the £110,000 cash cap limit or if your business will exceed the Minimal Financial Assistance threshold

Or

  • If your business has not automatically been awarded this relief and you are of the opinion that it does meet the qualifying criteria.

Please ensure you read the criteria before submitting your email.