Rate relief for businesses in the retail, hospitality and leisure sectors
The government have provided support for businesses in the retail, hospitality and leisure sectors.
Retail, Hospitality and Leisure Rate Relief Scheme
The retail, hospitality and leisure rate relief scheme applies from 1 April 2023, for properties that are occupied and wholly and mainly being used for business purposes including:
- shops, restaurants, cafes, pubs and bars
- sport and leisure facilities
- public halls
- hotels, guest houses, and self-catering accommodation
For further information on retail, hospitality and leisure rate relief, including a full list of eligible properties, please refer to our scheme below.
Retail, Hospitality and Leisure rate relief scheme 2024/25 (PDF) [148KB]
The rate relief is 75% of the business rates that would otherwise be payable, subject to the following cash caps and subsidy rules:
Cash cap
The maximum amount of retail, hospitality and leisure rates relief a ratepayer can receive across all of their business properties is subject to a cash cap limit of £110,000 per annum. The cash cap applies at a group company/organisation level, so holding companies and subsidiaries cannot claim the cash cap for each company.
Subsidy
The retail, hospitality and leisure rate relief scheme is regarded as a subsidy and subject to the UK's domestic and international subsidy control obligations.
The subsidy limit under the Minimal Financial Assistance threshold is £315,000 per beneficiary over the 3-year period, 1 April 2022 to 31 March 2025.
There is guidance for businesses on subsidy for the 2024/25 financial year.
To apply for retail, hospitality and leisure rate relief use the online form below.
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