Retail, hospitality and leisure relief scheme

Business rates: 2024 to 2025 Retail, Hospitality and Leisure Relief Scheme

As announced in the Government’s Autumn Statement on 22 November 2023 the 2024 to 2025 Retail, Hospitality and Leisure Business Rates Relief Scheme will provide eligible, occupied, retail, hospitality and leisure properties with a 75 percent relief, up to a cash cap limit of £110,000 per business.

For 2025 to 2026 this has been reduced to 40 percent relief to eligible ratepayers up to a cash cap limit of £110,000 per business.

Qualifying businesses are those which are wholly or mainly being used:

1. as shops, restaurants, cafes, drinking establishments, cinemas or live music venues
2. for assembly and leisure; or
3. as hotels, guest and boarding premises or self-catering accommodation

Government guidance further defines these as:

Premises 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)

Premises 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

Premises 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

Premises which are being used as cinemas

Premises that are being used as live music venues

Premises 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

Premises that are being used for the assembly of visiting members of the public:

• Public halls
• Clubhouses, clubs and institutions

Premises 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

This relief will be applied automatically for all those who are eligible. If you believe that you should be eligible but this relief is not shown on your demand notice please contact the Business Rates Team via phone or email.

Government guidance states the following businesses will not qualify for the 2023 to 2024 Retail, Hospitality and Leisure Business Rates Relief scheme:

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

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

Premises that are not reasonably accessible to visiting members of the public.

Supporting Small Business Relief is subject to the Minimal Financial Assistance (MFA) thresholds. The Subsidy Control Act allows a business to receive up to £315,000 in a 3 year period. If you believe that you will exceed the MFA thresholds by receiving Retail, Hospitality and Leisure Business Rates Relief please let us know as soon as possible.

Ways to contact us about Retail, Hospitality and Leisure Relief Scheme

If you have questions about the Retail, Hospitality and Leisure Relief Scheme or if you will exceed the MFA threshold, you can contact us.