Expanded retail discount
From April 2020 the value of this discount is 100% and applies to occupied retail, leisure, and hospitality properties. There is no rateable value limit or cash cap from 01 April 2020 to 30 June 2021 on the discount. Businesses that have closed temporarily due to the government’s advice on coronavirus (COVID19) will be treated as occupied for the purposes of this discount.
To be eligible for this discount, the retail premises must:
- be occupied
- be wholly or mainly used as shops, restaurants, cafes, drinking establishments, cinema, live music venues, hotels, guest and boarding premises, self catering accommodation, sport and leisure facilities, tourist attractions, community halls and clubhouses used by for assembly and leisure by visiting members of the public.
Premises being used for the following will not be eligible for the discount:
- financial services (for example banks, building societies, cash points, bureaux de change, short-term loan providers)
- medical services (for example vets, dentists, doctors, osteopaths, chiropractors)
- professional services (for example solicitors, accountants, insurance agents/ financial advisers)
- post office sorting offices
- properties that are not reasonably accessible to visiting members of the public
The Government has provided expanded retail discount guidance on the types of businesses that qualify for this discount.
From 01 July 2021 to 31 March 2022, the expanded retail discount will apply at 66% relief for eligible properties in the scheme, with a cash cap of £2m for businesses that were required to close as at 05 January 2021, and up to £105,000 for business permitted to open at that date.
How to apply for discount
You can apply for Expanded retail discount by filling in our online form.
Apply for Business Rates discount
Complete a cash cap declaration
You can complete your cash cap declaration by filling in our online form.
Complete your cash cap declaration
If we have applied the discount and you do not wish to receive it, you can choose to cancel your discount.