Expanded retail discount allows eligible retail, leisure and hospitality businesses to get a discount on their business rates.
The qualifying criteria to award expanded retail discount are that the business property is both:
Properties that will benefit from expanded retail discount include occupied properties that are wholly or mainly being used as:
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.
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.
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.
In the budget on 3 March 2021 the government announced that it is extending the 100% discount for 3 months to 30 June 2021. From 1 July 2021 to 31 March 2022 eligible businesses will receive a 66% discount.
To apply for expanded retail discount, use the online form below.