In the Autumn Statement on 30 October 2024 the Chancellor announced a business rates relief scheme to provide eligible, occupied, retail, hospitality and leisure properties in 2025 to 2026 with a 40% discount to be applied after mandatory reliefs and other discretionary reliefs, up to a cap limit of £110,000 per business, per year.
Separate schemes apply in 2023 to 2024 and 2024 to 2025 where a 75% discount is applied after mandatory reliefs and other discretionary reliefs, up to a cap limit of £110,000 per business, per year.
Where a business has a qualifying connection with another business it will be treated as one for the purposes of the cap.
Elmbridge has introduced discount schemes to award the discount to eligible ratepayers for fixed periods that mirrors guidance issued by government
Eligibility
The main eligibility criteria are:
- you are the ratepayer
- the property is used mainly for retail, leisure or hospitality
- the property is open to visiting members of the public
Exclusions apply including:
- properties used for financial services
- medical services
- professional services (for example, solicitor, estate agent, employment agency)
- Post Office sorting offices, or any that are not reasonably accessible to visiting members of the public
To claim the retail, hospitality and leisure discount, your business must not have exceeded:
- the £110,000 cap per year
- the Minimal Financial Assistance limit of £315,000 over 3 years (including the year claiming relief in)
For more information, see subsidy control below.
Before applying, view the full scheme details for information on eligible retail properties in each year:
Retail hospitality and leisure discount - 2024 to 2025 full scheme details (PDF, 189.35KB)
Retail hospitality and leisure discount - 2023 to 2024 full scheme details (PDF, 190.34KB)
Apply
If you think you are eligible, but a retail discount is not shown on your bill and you have a business rates account number, please complete an application:
Retail, hospitality and leisure discount form on My Account
If you have not informed us about your business, we need to register your business account before you apply:
Moving into a property form on My Account
Subsidy control
The retail, hospitality and leisure relief scheme is subject to the Minimal Financial Assistance limits under the Subsidy Control Act. This means no recipient can receive over £315,000 over a 3-year period (consisting of the year claiming relief in and two previous financial years).
Subsidy declaration
You will need to complete a subsidy declaration if:
- a retail discount is shown on your bill
- you have received retail, hospitality and leisure relief on any other property in England
- the total relief on the properties is less than £110,000 per year
- you have not received more than the UK Subsidy Minimal Financial Assistance limit of £315,000 over three years (including the year claiming relief in)
The subsidy declaration form is not for new applications. New applicants should use the application form above.
Refusal notice
You can opt out of receiving the discount or notify us you are not eligible for a discount shown on your bill.
Once you have refused the discount, you cannot withdraw your refusal for all or any part of the discount period.