Retail, Hospitality and Leisure Relief

Retail, Hospitality and Leisure businesses could be eligible for business rates relief under a new scheme.

Retail, Hospitality and Leisure Relief 2024/25

At the Autumn Statement on 22 November 2023 the Chancellor announced the extension of the business rates relief scheme for 2024/25 for:

retail properties
hospitality properties
leisure properties

This will provide eligible and occupied properties with a 75% relief. It has a cash cap limit of £110,000 per business

The cash cap

The cash cap limit of £110,000 per business is over every property the business is liable for.

The Retail Hospitality and Leisure Scheme is likely to amount to subsidy. This limits a business to receiving up to £315,000 over 3 years

You can find further information at Subsidy Control.

Previous awards of Expanded Retail Discount do not count towards this allowance. Business grants and previous awards of Retail, Hospitality & Leisure Relief 2022/23 and 2023/24 do count toward this allowance.

Eligibility

Eligible business types

Premises used wholly or mainly by visiting members of the public for:

The sale of goods

Shops
- e.g. florists, bakers, butchers, grocers, greengrocers, jewellers, stationers, off-licences, chemists, newsagents, hardware stores, supermarkets, etc
Charity shops
Opticians
Post offices
Furnishing shops/ display rooms
- e.g. carpet shops, double glazing, garage doors
Car/ caravan showrooms
Second-hand car lots
Markets
Petrol stations
Garden centres
Art galleries (where art is for sale/hire)

The provision of services

Hair and beauty services
- e.g. hairdressers, nail bars, beauty salons, tanning shops, etc
Shoe repairs/ key cutting
Travel agents
Ticket offices
- e.g. for theatre
Dry cleaners
Launderettes
PC/TV domestic appliance repair
Funeral directors
Photo processing
Tool hire
Car hire

The sale of food and/or drink

Restaurants
Takeaways
Sandwich shops
Coffee shops
Pubs
Bars

Live music venues

In relation to business rates relief, live music venues are properties used for live music performances to entertain an audience.

Properties can be a live music venue even if used for other activities, but only if those other activities:
- are a minor support activity to the performance of live music. For example, the sale or supply of alcohol to audience members.
- do not affect the primary activity live music performances. For example, these other activities are not frequent, such as a polling station or a fortnightly community event.
Properties are not considered a live music venue where it is used as a nightclub or a theatre, for the purposes of Town and Country Planning.

The provision of sport, leisure and facilities

Sports grounds and clubs
Museums and art galleries
Nightclubs
Sport and leisure facilities
Stately homes and historic houses
Theatres
Tourist attractions
Gyms
Wellness centres, spas, massage parlours
Casinos, gambling clubs and bingo halls

The assembly of visiting members of the public

Public halls
Clubhouses, clubs and institutions

The provision of living accommodation as a business

Hotels, guest and boarding houses
Holiday homes
Caravan parks and sites

Not eligible

Financial services
- e.g. banks, building societies, cash points, bureaux de change, short-term loan providers, betting shops
Medical services
- e.g. vets, dentists, doctors, osteopaths, chiropractors
Professional services
- e.g. solicitors, accountants, insurance agents/financial advisers, employment agencies, estate agents, letting agents
Post office sorting offices

The above lists of eligible businesses are not exhaustive and may be added to. If your business is of a similar nature to any of the listed above, you may still qualify.

Claiming or Opting out of the relief scheme

Make a new Claim Retail, Hospitality and Leisure Relief

If you already receive the relief and wish to Opt-Out it for any reason:

Opt-out of Retail, Hospitality and Leisure Relief

Retail, Hospitality and Leisure Relief 2023/24

At the Autumn Statement on 17 November 2022, the Chancellor announced the introduction of a new business rates relief scheme for 2023/24 for:

retail properties
hospitality properties
leisure properties

This will provide eligible and occupied properties with a 75% relief. It has a cash cap limit of £110,000 per business.

The cash cap

The cash cap limit of £110,000 per business is over every property the business is liable for.

The Retail Hospitality and Leisure Scheme is likely to amount to subsidy. This limits a business to receiving up to £315,000 over 3 years

You can find further information on Subsidy Control at https://www.gov.uk/government/collections/subsidy-control-regime

Previous awards of Expanded Retail Discount do not count towards this allowance.
Business grants and previous awards of Retail, Hospitality & Leisure Relief 2022/23 do count toward this allowance

Eligibility

The Retail, Hospitality and Leisure Relief 2023/24 has the same eligibility criteria as the 2024/25 relief.

Claiming or Opting out of the relief scheme

Make a new Claim Retail, Hospitality and Leisure Relief

If you already receive the relief and wish to Opt-Out it for any reason:

Opt-out of Retail, Hospitality and Leisure Relief

Retail, Hospitality and Leisure Relief 2022/23

At the budget on 27 October 2021, The Chancellor has announced a new 2022/23 business rates relief scheme for:

retail properties
hospitality properties
leisure properties

This will provide eligible and occupied properties with a 50% relief. It has a cash cap limit of £110,000 per business.

Please note the final date this relief can be awarded is 30 September 2023

The cash cap

The cash cap limit of £110,000 per business is over every property the business is liable for.

There is a further limit that has replaced State Aid, called Subsidy Control. This limits a business to receiving up to £315,000 in a three-year period.

Previous awards of Expanded Retail Discount do not count towards this allowance.

Business grants do count toward this allowance.

You can find further information on Subsidy Control at Gov.uk

Eligibility

The Retail, Hospitality and Leisure Relief 2022/23 has the same eligibility criteria as the 2024/25 relief.

Claiming or Opting out of the relief scheme

The final date this relief could be granted was 30 September 2023.

If you already receive the relief and wish to Opt-Out it for any reason,

Opt-out of Retail, Hospitality and Leisure Relief

18117