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Business Rates Reliefs and the Coronavirus (COVID-19)

Expanded Retail Discount 2021/22 

Expanded Retail Discount will continue to apply in 2021/22 at 100% Discount for three months, from 1 April 2021 to 30 June 2021, and at 66% Discount for the remaining period, from 1 July 2021 to 31 March 2022.  The discount will be removed from 1 April 2022.

The government confirmed that there would be no cash cap on the relief received for the period from 1 April 2021 to 30 June 2021. From 1 July 2021, relief will be capped at £105,000 per business, or £2 million per business where the business is in occupation of a property that was required, or would have been required, to close, based on the law and guidance applicable on 5 January 2021.

Rateable Properties which benefit from the relief will be those which for a chargeable day in 2021/22:

  1. meet the eligibility criteria (already listed in 2020/21 below)

          and

  1. the ratepayer for that chargeable day has not refused the discount for the property. The ratepayer may refuse the discount for each property anytime up to 30 April 2022. The ratepayer cannot withdraw their refusal for either all or part of the financial year.

Expanded Retail Discount 2020/21 

A business rates Retail Discount Scheme for occupied retail properties; there is no limit on Rateable Value in 2020/2021.  The total amount of government-funded relief available for each property for 2020/21 under this scheme is 100% of the bill, after mandatory reliefs and other discretionary reliefs. In all cases properties that will benefit from the relief will be occupied properties which are wholly or mainly being used as shops, restaurants, cafes, drinking establishments, cinemas, and live music venues, for assembly and leisure or as hotels, guest and boarding premises, self-catering accomodation, cinremas and live music venues.

We consider shops, restaurants, cafes and drinking establishments to mean:

Properties that are being used for the sale of goods to visiting members of the public:

Shops (such as florists, bakers, butchers, grocers, greengrocers, jewellers, stationers, off licences, chemists, newsagents, hardware stores, supermarkets, etc)
Charity shops
Opticians
Post offices
Furnishing shops/display rooms (such as: carpet shops, double glazing, garage doors)
Car/caravan show rooms
Second-hand car lots
Markets
Petrol stations
Garden centres
Art galleries (where art is for sale/hire)

Properties that are being used for the provision of the following services to visiting members of the public:

Hair and beauty services (such as hairdressers, nail bars, beauty salons, tanning shops, etc)
Shoe repairs/key cutting
Travel agents
Ticket offices e.g. for theatre
Dry cleaners
Launderettes
PC/TV/domestic appliance repair
Funeral directors
Photo processing
Tool hire
Car hire
Employment agencies
Estate agents and letting agents
Betting shops

Properties that are being used for the sale of food and/or drink to visiting members of the public:

Restaurants
Takeaways
Sandwich shops
Coffee shops
Pubs
Bars

Properties used as Cinemas, Live Music Venues:

Live music venues are properties wholly or mainly used for the performance of live music for the purpose of entertaining an audience.

Properties that are being used for the provision of sport, leisure and facilities to visiting members of the public (including for the viewing of such activities).

Sports grounds and clubs
Museums and art galleries
Nightclubs
Sport and leisure facilities
Stately homes and historic houses
Theatres
Tourist attractions
Gyms
Wellness centres, spas, massage parlours
Casinos, gambling clubs and bingo halls

Properties which are being used for the assembly of visiting members of the public:

Public halls
Clubhouses, clubs and institutions

Properties where the non-domestic part is being used for the provision of living accommodation as a business:

Hotels, Guest and Boarding Houses
Holiday homes
Caravan parks and sites

Properties which are excluded from the scheme - properties being used for the provision of the following services to visiting members of the public are excluded from the scheme:

Financial services (e.g. banks, building societies, cash points, bureaux de change, short-term loan providers)
Medical services (e.g. vets, dentists, doctors, osteopaths, chiropractors)
Professional services (e.g. solicitors, accountants, insurance agents/ financial advisers)
Post office sorting offices

Properties which are not reasonably accessible to visiting members of the public

The above lists of property types are not exhaustive and we will consider each application. 

Nursery Discount 2020/21

Properties that will benefit from the relief will be those business properties occupied by providers on Ofsted's Early Years Register and wholly or mainly used for the provision of the Early Years Foundation Stage.

To qualify for the relief the property should be normally wholly or mainly being used for the above qualifying purpose. Properties which are occupied but not wholly or mainly used for the qualifying purpose will not qualify for the relief. For the avoidance of doubt, properties which have closed temporarily due to the government's advice on COVID19 should be treated as occupied for the purposes of this relief.

The total amount of government-funded relief available for each property for 2020/21 under this scheme is 100% of the bill, after mandatory reliefs and other discretionary reliefs.

Pub Relief

For 2020/2021, a £5,000 discount to eligible pubs with a Rateable Value of less than £100,000. This relief is in addition to the retail discount and will apply after the retail discount.




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