COVID-19 Retail Relief
Due to the pandemic the government extended the Retail Relief criteria for the financial year 2020/21 and 2021/22. This is for properties which are occupied, wholly and mainly used for the points below, or reasonable accessible to visiting members of the public. Therefore, hereditaments, which are occupied but not wholly or mainly used for the qualifying purpose, will not qualify for the relief.
If the business occupies more than one property which fall in to the qualifying criteria this can be applied to each eligible assessment.
- Qualifying businesses
- Art galleries (where art is for sale/hire)
- Betting shops
- Car hire
- Car/caravan show rooms
- Caravan parks and sites
- Casinos, gambling clubs and bingo halls
- Charity shops
- Clubhouses, clubs and institutions
- Coffee shops
- Dry cleaners
- Employment agencies
- Estate agents and letting agents
- Funeral directors
- Furnishing shops/ display rooms (such as: carpet shops, double glazing, garage doors)
- Garden centres
- Hair and beauty services (such as: hair dressers, nail bars, beauty salons, tanning shops, etc)
- Holiday homes
- Hotels, Guest and Boarding Houses
- Live music venues
- Museums and art galleries
- PC/TV/domestic appliance repair
- Petrol stations
- Photo processing
- Post offices
- Public halls
- Sandwich shops
- Second-hand car lots
- Shoe repairs/key cutting
- Shops (such as: florists, bakers, butchers, grocers, greengrocers, jewellers, stationers, off licences, chemists, newsagents, hardware stores, supermarkets, etc)
- Sport and leisure facilities
- Sports grounds and clubs
- Stately homes and historic houses
- Ticket offices eg for theatre
- Tool hire
- Tourist attractions
- Travel agents
- Wellness centres, spas, massage parlours
- Art galleries (where art is for sale/hire)
- Businesses which do NOT qualify
- Financial services (eg banks, building societies, cash points, bureaux de change, short-term loan providers)
- Medical services (eg vets, dentists, doctors, osteopaths, chiropractors)
- Professional services (eg solicitors, accountants, insurance agents/ financial advisers, tutors)
- Post office sorting offices
Hereditaments that are NOT reasonably accessible to visiting members of the public.
Due to the pandemic we may be unable to visit the premises to check eligibility. However, if the information which has been provided is not correct and does not fit in to the criteria for Retail Relief guidelines for 2020/21 and 2021/22 this will be removed after relevant visits have taken place and backdated charge will be applied from the 1 April 2020.
For the Expanded Retail Discount 2021/22, businesses may choose to opt out of support by providing billing authorities notification of their request to refuse support, per eligible hereditament. Please note once opted out the business cannot opt back in.
Financial Year 2020/21
The council can grant 100% discount of the business rates bill, after mandatory reliefs and other discretionary reliefs have been applied, for hereditaments occupied, that are wholly and mainly used as shops restaurants, cafes and drinking establishments for 2020-21 (please see qualifying businesses above). Therefore, hereditaments, which are occupied but not wholly or mainly used for the qualifying purpose, will not qualify for the relief.
The relief runs from 1 April 2020 to 31 March 2021. Any backdate request will only be actioned up to 1 October 2021. After this the relief cannot be awarded.
Financial Year 2021/22
The Expanded Retail Discount will be extended for three months for eligible properties, at 100% relief, uncapped, for the period 1 April 2021 to 30 June 2021. Please note the above discount will end on the 30 June 2021, a new bill will be issued from July 2021 to March 2022, with instalments for payment.
From 1 July 2021 to 31 March 2022, the Expanded Retail Discount would apply at 66% relief for eligible properties in the scheme, 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.
Please note the discount may not be applied from the 1 July 2021 to 31 March 2022 automatically, this is due to changes to the scheme eligibility. An application and eligibility criteria for this scheme will be updated on this page in the next few months.
The relief runs from 1 April 2021 to 31 March 2022. Any backdate request will only be actioned up to 1 October 2022. After this the relief cannot be awarded.