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

Retail, Hospitality and Leisure Relief

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

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 325,000 Special Drawing Rights (£343,000 as at 9 December 2021) 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

Retail, Hospitality and Leisure Relief 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

    To make a new claim please Claim Retail, Hospitality & Leisure Relief

    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

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