You could qualify for retail discount if your business is used for retail

The Government announced a new 2-year retail discount scheme for 2019/20 and 2020/21. Relief was available for all occupied properties for retail purposes with a rateable value under £51,000.

The Chancellor announced in the budget in March 2020 an emergency rescue package following coronavirus restrictions. This meant that all businesses in the retail, hospitality and leisure sectors paid no business rates for 2020/21, regardless of rateable value.

In the budget announcement of 3 March 2021, the Chancellor announced that all business in the retail, leisure and hospitality sectors would continue to receive 100% retail discount until 30 June 2021. From 1 July 2021, this will reduce to 66%. Further information has yet to be provided by the Government, but we will be undertaking a rebilling exercise in June 2021 and issuing amended demand notices showing this discount amendment.

Which properties will benefit from the relief?

Examples of the types of properties that will be entitled to the relief are listed below.

We are identifying all businesses that will qualify for the revised level of relief.  The amended demand notices will be sent out shortly. You do not need to contact us to claim this.

Properties that will benefit from the relief will be occupied hereditaments that are wholly or mainly being used:

a. as shops, restaurants, cafes, drinking establishments, cinemas and live music venues,

b. for assembly and leisure; or

c. as hotels, guest & boarding premises and self-catering accommodation.

  • Art galleries (where art is for sale/hire)
  • Bars
  • Car hire
  • Car and caravan show rooms
  • Caravan parks and sites
  • Charity shops
  • Cinemas
  • Clubhouses, clubs and institutions
  • Coffee shops
  • Dry cleaners
  • Funeral directors
  • Furnishing shops/ display rooms (such as: carpet shops, double glazing, garage doors)
  • Garden centres
  • Gyms
  • Hair and beauty services (such as: hair dressers, nail bars, beauty salons, tanning shops, etc)
  • Holiday homes
  • Hotels, Guest and Boarding Houses
  • Launderettes
  • Live music venues
  • Markets
  • Museums and art galleries
  • Nightclubs
  • Opticians
  • PC/TV/domestic appliance repair
  • Petrol stations
  • Photo processing
  • Post offices
  • Public halls
  • Pubs
  • Restaurants
  • Sandwich shops
  • Second-hand car lots
  • Shoe repairs/key cutting
  • Shops (such as: florists, bakers, butchers, grocers, greengrocers, jewellers, stationers, off licences, chemists, newsagents, hardware stores, supermarkets, etc).
  • Sport and leisure facilities
  • Sports grounds and clubs
  • Stately homes and historic houses
  • Takeaways
  • Theatres
  • Ticket offices e.g. for theatre
  • Tool hire
  • Tourist attractions
  • Travel agents

A further announcement has been made on the 25 March 2020 to extend the retail discount to include the following properties that have closed as a result of Covid-19:

  • Betting shops
  • Bingo halls
  • Casino’s and gambling clubs
  • Estate agents
  • Lettings agencies

Child Care Providers

Central Government also announced that in light of the school closures and to support nurseries, Non-local Authority run Care Providers would receive the 100% business rates discount for one year.

This meant that non-local authority providers of childcare paid no business rates in 2020/21 from 1 April.

In the budget announcement of 3 March 2021, the Chancellor announced that Non-Local Authority Care Providers would continue to receive 100% business rates discount until 30 June 2021. From 1 July 2021, this will reduce to 66%. Further information has yet to be provided government, but we will be undertaking a rebilling exercise in June 2021 and issuing amended demand notices showing this discount amendment.

Businesses that are not entitled to the relief

The list below sets out the types of uses that the Government considers do not qualify for this relief:

  • Financial services (e.g. banks, building societies, cash points, bureaux de change, payday lenders, pawn brokers).
  • Medical services (e.g. vets, dentists, doctors, osteopaths, chiropractors).
  • Other services (e.g. employment agencies).
  • Post office sorting offices.
  • Professional services (e.g. solicitors, accountants, insurance agents/ financial advisers, tutors).