Relief for the retail, hospitality and leisure sectors for 2020/21 and 2021/22 financial years

Expanded Retail Discount

Expanded Retail Discount 2020/2021

In response to COVID19, the Government announced further changes in the Spring Statement. On 11, 23 and 25 March 2020, they:

  • increased the discount to 100% of the bill for the financial year 2020/21
  • expanded the scheme to the leisure and hospitality sectors
  • removed the rateable value limit

The Government held discussions with the European Commission over the impact of Covid-19 on sectors receiving the relief. Their assessment is that this round of discount is not State Aid.

If you occupy more than one property, you may be able to claim relief for each eligible property.

The last date this relief can be granted is 30 September 2021.

Expanded Retail Discount 2021/2022

As announced by the government in the March budget the discount will continue at 100% for 3 months. There is no cap during this time

From 1 July 2021 to 31 March 2022, this will reduce to 66%.

This will be capped at:

  • £105,000 per business, or
  • £2 million per business where the business occupies a property required to close based on the law and guidance applicable on 5 January 2021

The last date this relief can be granted is 30 September 2022.

Expanded Retail Discount Eligibility

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

the sale of goods
  • Shops (such as: florists, bakers, butchers, grocers, greengrocers, jewellers, stationers, off licences, chemists, newsagents, hardware stores, supermarkets, etc)
  • Charity shops
  • Opticians
  • Post offices
  • Furnishing shops/display rooms (such as carpet shops, double glazing, garage doors)
  • Car/caravan show rooms
  • 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 (such as: 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
  • Employment agencies
  • Estate agents and letting agents
  • Betting shops
the sale of food and/or drink
  • Restaurants
  • Takeaways
  • Sandwich shops
  • Coffee shops
  • Pubs
  • Bars
live music venues
  • Live music venues are hereditaments wholly or mainly used for the performance of live music for the purpose of entertaining an audience. Hereditaments cannot be considered a live music venue for the purpose of business rates relief where a venue is wholly or mainly used as a nightclub or a theatre, for the purposes of the Town and Country Planning (Use Classes) Order 1987 (as amended).
  • Hereditaments can be a live music venue even if used for other activities, but only if those other activities (i) are merely ancillary or incidental to the performance of live music (e.g. the sale/supply of alcohol to audience members) or (ii) do not affect the fact that the primary activity for the premises is the performance of live music (e.g. because those other activities are insufficiently regular or frequent, such as a polling station or a fortnightly community event).
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

The above lists are not exhaustive and may be added to. If your business is of a broadly similar nature to one listed above it may still qualify.

Businesses not eligible

The following types of uses are considered not to be retail use for this relief and therefore are not eligible

Not eligible
  • Financial services (e.g. banks, building societies, cash points, bureaux de change, short-term loan providers)
  • Medical services (e.g. vets, dentists, doctors, osteopaths, chiropractors)
  • Professional services (e.g. solicitors, accountants, insurance agents/ financial advisers)
  • Post office sorting offices

Claiming or Refusing the relief

No further claims can be made. This relief closed on 30 September 2022.

If you already receive the relief and wish to refuse it for any reason, please opt-out

Opt-out of Expanded Retail Discount