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:
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:
Shops (such as florists, bakers, butchers, grocers, greengrocers, jewellers, stationers, off licences, chemists, newsagents, hardware stores, supermarkets, etc)
Furnishing shops/display rooms (such as: carpet shops, double glazing, garage doors)
Car/caravan show rooms
Second-hand car lots
Art galleries (where art is for sale/hire)
Hair and beauty services (such as hairdressers, nail bars, beauty salons, tanning shops, etc)
Shoe repairs/key cutting
Ticket offices e.g. for theatre
PC/TV/domestic appliance repair
Estate agents and letting agents
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
Sport and leisure facilities
Stately homes and historic houses
Wellness centres, spas, massage parlours
Casinos, gambling clubs and bingo halls
Clubhouses, clubs and institutions
Hotels, Guest and Boarding Houses
Caravan parks and sites
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
The above lists of property types are not exhaustive and we will consider each application.
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.
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.