Retail Relief
The government extended the Retail Relief for the financial year 2023/24, for eligible properties, at 75% relief, with a £110,000 cap per business, for the period 1 April 2023 to 31 March 2024. 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.
- Qualifying businesses
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- Art galleries (where art is for sale/hire)
- Bars
- Betting shops
- Car hire
- Car/caravan show rooms
- Caravan parks and sites
- Casinos, gambling clubs and bingo halls
- Charity shops
- Cinemas
- 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
- Gyms
- Hair and beauty services (such as: hair dressers, nail bars, beauty salons, tanning shops, etc)
- Holiday homes
- Hotels, Guest and Boarding Houses
- Launderettes
- Live music venues
- Markets
- Museums and art galleries
- Nightclubs
- Opticians
- PC/TV/domestic appliance repair
- Petrol stations
- Photo processing
- Post offices
- Public halls
- Pubs
- Restaurants
- 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
- Takeaways
- Theatres
- 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
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- 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.
If the information which has been provided is not correct and does not fit in to the criteria for Retail Relief guidelines for 2023/24 this will be removed after relevant visits have taken place and backdated charge will be applied from the 1 April 2023.
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.
Any backdate request will only be actioned up to 1 October 2024. After this the relief cannot be awarded
Financial Year 2022/23
The Retail Discount was extended for 2022/23 for eligible properties, at 50% relief, with a £110,000 cap per business, for the period 1 April 2022 to 31 March 2023.
Any backdate request will only be actioned up to 1 October 2023. After this the relief cannot be awarded.