Business Rates reductions and relief

Retail rate relief

The business rates retail relief scheme applies to occupied retail properties with a rateable value of less than £51,000 in each of the financial years 2019-20 and 2020-21.  For 2019-20 the value of relief is one third of the fill, for 2020-21 the value of relief is half of the bill.  In both instances the relief must be applied after mandatory reliefs and other discretionary reliefs funded by section 31 grants have been applied.  

Please note due to COVID-19 the Expanded Retail, Leisure and Hospitality Rate Relief scheme supersedes the Retail Rate Relief scheme for 2020-21 and means that applicable businesses will receive 100 per cent relief.

  • We will automatically award relief if we consider the property meets the eligibility criteria 

Qualifying properties must be:

  • occupied hereditaments, 
  • with a rateable value of less than £51,000
  •  and wholly or mainly being used as shops, restaurants, cafes and drinking establishments. 
  • Ratepayers that occupy more than one property will be entitled to relief for each of their eligible properties, subject to State Aid De Minimis limits
  • Hereditaments that are being used for the provision of the following services 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)
    • Hair and beauty services (such as: hair dressers, nail bars, beauty salons, tanning shops, etc.)
    • Shoe repairs/ key cutting
    • Travel agents
    • Ticket offices eg for theatre
    • Dry cleaners
    • Launderettes
    • PC/ TV/ domestic appliance repair
    • Funeral directors
    • Photo processing
    • Tool hire
    • Car hire
  • or Hereditaments 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 not eligible for relief

  • Financial services (eg banks, building societies, cash points, bureaux de change, payday lenders, betting shops, pawn brokers) 
  • Other services (eg estate agents, letting agents, employment agencies) 
  • Medical services (eg vets, dentists, doctors, osteopaths, chiropractors) 
  • Professional services (eg solicitors, accountants, insurance agents/ financial advisers, tutors)
  • Post office sorting offices

More information is available on the Retail Rates Relief Scheme Policy document.