National Non-Domestic Rates (Business Rates) Discretionary Rate Relief Policy

Overview

The purpose of the Business Rates Retail Discount Scheme was to support businesses, with a rateable value of less than £51,000, that are wholly or mainly being used as shops, restaurants, cafes and drinking establishments. In 2020-21 this scheme was expanded by removing the rateable value limit and extending the categories to include:

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

Eligibility

Eligibility to relief under this section will only be considered after determination of any other forms of rate relief to which the applicant may be eligible.

Relief may be granted where:

• the property is both occupied and trading

Applications

This relief will automatically be awarded to eligible ratepayers.

From 2021/22 businesses may choose to opt out of this support by providing billing authorities notification of their request to refuse support, per eligible hereditament.

Duration

100% relief may be awarded from 1 April 2020 until 31 March 2021.

100% relief may be awarded from 1 April 2021 to 30 June 2021

66% relief may be awarded from 1 July 2021 to 31 March 2022 (with a.cash cap of £2m for businesses that were required to close as at 5 January 2021, and up to £105,000 for business permitted to open at that date).