Retail, Hospitality and Leisure Relief 2023-2024
For the financial year 2023/2024 the Retail, Hospitality and Leisure Business Rates Relief scheme will provide eligible, occupied retail, hospitality, and leisure properties with 75% relief, after other reliefs and discounts have been awarded.
The amount of Retail, Hospitality and Leisure awarded must not exceed £110,000 per business. If you have more than one business premises then this limit relates to the total amount of the Retail, Hospitality and Leisure you receive for all of them.
As well as the cash-cap limit, relief provided under this scheme must comply with the UK’s domestic and international subsidy control obligations. Use the link for more information about Subsidy Allowance.
For the financial year of 2022-2023 the relief was set at 50%
Who can apply
You can apply for this Relief unless -
- your property is a business type which is no longer eligible - which are employment agencies, estate agents, letting agents and betting shops or,
- we believe that an award of Retail, Hospitality and Leisure Relief would cause you to exceed your £110,000 threshold.
If Retail, Hospitality and Leisure Relief appears on the business rates bill sent to you in March 2023 you need to confirm that the award does not cause you to exceed the £110,000 cash cap or your subsidy allowance limits.
New occupiers and occupiers of newly created properties can apply for this discount. Application must be made within six months of the end of the financial year to which it relates and must be received by us in sufficient time to enable a decision to be made.
Eligible Properties
Properties that will benefit from the relief will be hereditaments that are wholly and 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
The Government has provided guidance on the types of businesses that fall within each of the above categories.
Ineligible Properties
This list shows the type of uses that are not considered to be 'retail use' for the purpose of this discount -
Retail properties that are being used for the provision of the following services to visit members of the public -
- financial services such as banks, building societies, cash points, bureau de change, payday lenders, betting shops, pawn brokers
- medical services such as vets, dentists, doctors, osteopaths, chiropractors
- professional services such as solicitors, accountants, insurance agents/ financial advisers, tutors; and
- post office sorting offices
Retail properties that are not reasonably accessible to visiting members of the public.
Retail properties that do not support our wider objectives or have a detrimental impact on neighbourhoods and communities.
How it works
Eligibility for retail discount and the discount itself is assessed and calculated daily. The discount will be applied against the net bill after all other reliefs.
Where the net rate liability for the day, after all other reliefs but before retail discount, is less than the retail discount, the maximum amount of this discount will be no more than the value of the net rate liability.
Ratepayers that occupy more than one property will be entitled to discount for each of their eligible properties.
You can refuse to receive the Retail Discount. To opt out of receiving the discount please contact the Business Rates Team. We will remove the discount from your account and send you an updated bill with instalments to pay.
Your Business Rates account
If you have a query regarding your Business Rates account or wish to apply for a relief or an exemption, contact the Business Rates team through your My Business Rates Account. You can log in or register below -