Business rates expanded retail discount

Expanded retail discount allows eligible retail, leisure and hospitality businesses to get a 100% discount on their business rates.

The qualifying criteria to award expanded retail discount are that the business property is both:

  • occupied
  • wholly or mainly being used for retail, hospitality or leisure purposes.

To apply for expanded retail discount, use the online form below.

Find out more about business rates discounts, relief and exemptions.

Eligible businesses

Properties that will benefit from expanded retail discount include occupied properties that are wholly or mainly being used as:

  • shops
  • restaurants
  • cafes
  • drinking establishments
  • cinemas
  • live music venues
  • assembly
  • leisure
  • hotels
  • guest and boarding premises
  • self-catering accommodation.

This is not an exhaustive list and other business premises of a similar nature are eligible.

For detailed information on expanded retail discount including a full list of eligible properties, download our policy document below.

Icon for pdf Business rates expanded retail discount policy [137.19KB]

Business premises that have closed temporarily due to the Government's advice on coronavirus (Covid-19) will be treated as occupied for the purposes of this relief.

Background

The retail discount policy for occupied retail properties was introduced in October 2018. It applied to business premises with a rateable value of less than £51,000 in each of the financial years 2019/20 and 2020/21. The value of the discount was originally one third of the business rates bill.

In the budget on 11 March 2020, the government announced that it would increase the discount to 100% and extend it to the leisure and hospitality sectors. This expanded retail discount will apply to occupied retail, leisure and hospitality properties in the year 2020/21. There will be no rateable value limit on the relief.

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