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.

Apply for expanded retail discount