A retail, hospitality and leisure discount was available in 2022 to 2023 and a separate retail, hospitality and leisure discount is available in 2023 to 2024.
2023 to 2024 discount
In the Autumn Statement on 17 November 2022 the Chancellor announced a business rates relief scheme to provide eligible, occupied, retail, hospitality and leisure properties in 2023 to 2024 with a 75% 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.
Elmbridge has introduced a new discount scheme from 1 April 2023 to award the 75% discount to eligible ratepayers for a fixed period up to 31 March 2024 that mirrors guidance issued by government.
Eligibility for 2023 to 2024
The main eligibility criteria for the 2023 to 2024 retail, hospitality and leisure discount 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 (eg 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 cash cap for 2023 to 2024
- the Minimal Financial Assistance limit of £315,000 over 3 years (including 2023 to 2024)
For more information, see the subsidy control section below.
Before applying, view the full scheme details for information on eligible retail properties.
Apply for the 2023 to 2024 discount
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 current financial year and the 2 previous financial years). Extended retail discounts granted in 2021 to 2022 do not count towards the limit. Covid business grants received from local government and any other subsidy claimed under the Minimal Financial Assistance or Small Amounts of Financial Assistance limit over the 3-year period should be counted.
Subsidy declaration
You will need to complete a subsidy declaration if the following applies:
- 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
- you have not received more than the UK Subsidy Minimal Financial Assistance limit of £315,000 over three years (including 2023 to 2024)
Subsidy declaration form
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.
To notify us that you wish to refuse the discount, please complete the form:
Refuse discount form
2022 to 2023 discount
A separate scheme applies in 2022 to 2023, with a 50% discount applied after mandatory reliefs and other discretionary reliefs, up to a cash cap limit of £110,000 per business. Retail discount in 2022 to 2023 is also subject to the subsidies chapter within the UK-EU Trade and Cooperation Agreement (TCA).
Eligibility for 2022 to 2023
The eligible criteria for the 2022 to 2023 discount is the same as for the separate 2023 to 2024 scheme above.
Before applying, view the full scheme details for information on eligible retail properties.
Apply for the 2022 to 2023 discount
Applications for the retail discount for 2022 to 2023 close on 30 September 2023.
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
