On 27 October 2021 the Government announced the Retail, Hospitality and Leisure Business Rates Relief scheme for 2022-2023. This will provide eligible, occupied, retail, hospitality and leisure properties with a 50% relief, up to a cash cap limit of £110,000 per business.
Businesses are required to complete a declaration regarding the award to either accept or refuse the retail discount from 01 April 2022 to 31 March 2023.
You’ll need to read GOV.UK guidance before you complete either form.
The Cash Cap
Under the cash cap, no ratepayer can exceed the £110,000 cash cap across all of their hereditaments in England. You can read more about the cash cap on GOV.UK.
Eligibility for the Relief
Hereditaments that meet the eligibility for Retail, Hospitality and Leisure scheme
Occupied hereditaments which meet all of the following conditions for the chargeable day, i.e. they are wholly or mainly being used as:
i. shops, restaurants, cafes, drinking establishments, cinemas or live music venues
ii. for assembly and leisure; or
iii. as hotels, guest boarding premises or self-catering accommodation
We consider shops, restaurants, cafes, drinking establishments, cinemas and live music venues to mean:
i. Hereditaments that are being used for the sale of goods to visiting members of the public:
- 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 or display rooms such as:
- carpet shops
- double glazing
- garage doors
- car or caravan show rooms
- second-hand car lots
- markets
- petrol stations
- garden centres
- art galleries (where art is for sale/hire)
ii. Hereditaments that are being used for the provision of the following services to visiting members of the public:
- hair and beauty services such as:
- hairdressers
- nail bars
- beauty salons
- tanning shops, etc.
- shoe repairs or key cutting
- travel agents
- ticket offices e.g. for theatre
- dry cleaners
- launderettes
- PC, TV or domestic appliance repair
- funeral directors
- photo processing
- tool hire
- car hire
iii. Hereditaments that are being used for the sale of food and/or drink to visiting members of the public:
- restaurants
- takeaways
- sandwich shops
- coffee shops
- pubs
- bars
iv. Hereditaments which are being used as cinemas
v. Hereditaments that are being used as 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).
- there may be circumstances in which it is difficult to tell whether an activity is a performance of live music or, instead, the playing of recorded music.
We consider assembly and leisure to mean
i. Hereditaments that are being used for the provision of sport, leisure and facilities to visiting members of the public (including for the viewing of such activities):
- 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
ii. Hereditaments that are being used for the assembly of visiting members of the public:
- public halls
- clubhouses, clubs and institutions
We consider hotels, guest & boarding premises and self-catering accommodation to mean
i. Hereditaments where the non-domestic part is being used for the provision of living accommodation as a business:
- hotels, guest and boarding houses
- holiday homes
- caravan parks and sites
The following hereditaments do not meet eligibility for this scheme:
i. Hereditaments that are being used for the provision of the following services to visiting members of the public:
- financial services
- banks
- building societies
- cash points
- bureaux de change
- short-term
- loan providers
- betting shops
- medical services
- vets
- dentists
- doctors
- osteopaths
- chiropractors
- professional services
- solicitors
- accountants
- insurance agents
- financial advisers
- employment agencies
- estate agents
- letting agents
- post office sorting offices