Retail, hospitality and leisure discount

Retail, hospitality and leisure discount in 2022/23

At the Budget on 27 October 2021 the Chancellor announced a business rates relief scheme to provide eligible, occupied, retail, hospitality and leisure properties in 2022/23 with a 50% discount to be applied after mandatory reliefs and other discretionary reliefs, up to a cash cap limit of £110,000 per business. Where a business has a qualifying connection with another business it will be treated as one for the purposes of this cash cap.

Retail discount in 2022/23 is also subject to the subsidies chapter within the UK-EU Trade and Cooperation Agreement (TCA). The subsidies chapter within the TCA only applies to subsidies over the value of approximately £343,000 per beneficiary over a 3-year period (consisting of the current financial year and the two previous financial years) (the Small Amounts of Financial Assistance limit). Retail Discounts granted in 2020/21 or 2021/22 do not count towards the limit. Covid business grants received from local government and any other subsidy claimed under the Small Amounts of Financial Assistance limit over the 3 year period should be counted.

Therefore, to claim the Retail, Hospitality and Leisure discount your business must not have exceeded either the £110,000 cash cap for 2022/23 or the Small Amounts of Financial Assistance limit of £343,000 over 3 years (including 2022/23).

Exclusions apply including properties used for financial services, medical services, professional services (eg solicitor, estate agent, employment agency), Post Office sorting offices, or are not reasonably accessible to visiting members of the public.

Elmbridge has introduced a new discount scheme from 1 April 2022 to award the 50% discount to eligible ratepayers for a fixed period up to 31 March 2023 that mirrors guidance issued by Government.

View the full scheme details for information on eligible retail properties before applying. 

If you think you are eligible and a retail discount is not shown on your bill and you have a business rates account number, apply using our 2022/23 online application form. Main eligibility criteria: you are the ratepayer, usage of the property is mainly retail, leisure, hospitality to visiting members of the public.

If you have not informed us about your business, we need to register your business account before you apply. Please complete the moving in form

Subsidy declaration

If a retail discount is shown on your bill and you have also received retail, hospitality and leisure relief on any other property in England but together the total relief is less than £110,000 - and you have not received more than the UK Subsidy Small Amounts of Financial Assistance limit of £343,000 over three years (including 2022/23) please complete the subsidy declaration online form. (Not for new applications - for new applicants please use 2022/23 application form above)

Refusal notice

You may opt out of receiving the discount or notify us you are not eligible for a discount shown on your bill in relation to the premises your bill refers to. Please be aware that once you have refused the discount, you cannot withdraw your refusal for all or any part of the discount period. To notify us you wish to refuse the discount, please complete the refuse discount online form.

Retail, hospitality and leisure discount in 2021/22

A separate scheme applies in 2021/22, with up to 100% discount to 30 June 2021 and 66% from 1 July 2021 to 31 March 2022. Discount from 1 July 2021 is capped at up to a total value of £2 million per business. If the business was legally allowed to open during the national lockdown starting 5 January 2021, this cap is £105,000 rather than £2 million.

Exclusions apply including properties used for financial services, medical services, professional services (eg solicitor, accountant), Post Office sorting offices, or are not reasonably accessible to visiting members of the public.

View the full scheme details for information on eligible retail properties before applying. 

If you think you are eligible and a discount is not shown on your bill and you have a business rates account number, apply using our 2021/22 application form. Main eligibility criteria: you are the ratepayer, usage of the property is mainly retail, leisure, hospitality to visiting members of the public.

No applications for retail discount for 2021/22 can be considered after 30 September 2022


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