Business rates expanded retail discount

Expanded retail discount provides a business rate discount for properties that are occupied and wholly and mainly being used:

  • as shops, restaurants, cafes, drinking establishments, cinemas and live music venues
  • for assembly and leisure
  • as hotels, guest and boarding premises and 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 Expanded Retail Discount Policy 2021-2022 [139.51KB]

For the year 2020/21, and for the period 1 April 2021 to 30 June 2021, the discount is 100% of the business rates that would otherwise be payable.  Applications for rate relief for the 2020/21 year, must be made by no later than 30 September 2021.

From 1 July 2021 to 31 March 2022 the discount is 66% and is subject to the following "cash caps":

  • £2 million for ratepayers who were legally required by the government to close their business on 5 January 2021 due to national restrictions
  • £105,000 for all other ratepayers

The cash caps of £2 million and £105,000 respectively, apply at a group company / organisation level, not per business premise.

The expanded retail discount scheme will end on 31 March 2022.

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

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