Retail, Hospitality and Leisure Business Rates Relief Scheme
From 31 March 2026, the Retail, Hospitality and Leisure Relief scheme was closed.
Applications can still be made for the relief to be backdated to 1 April 2023.
- For the 2025/26 financial year, the relief was 40%.
- For the 2024/25 and 2023/24 and financial years, the relief was 75%.
Who can apply
New occupiers and occupiers of newly created properties between 1 April 2023 and 31 March 2026.
Businesses already receiving Retail, Hospitality and Leisure Relief for this period do not need to apply.
We will consider each award based on individual merits. We may decline an application, or withdraw an award, where the retail property and business does not support our wider objectives or is determined to be having a detrimental impact on the neighbourhood or community.
Eligible properties
Properties that will benefit from the relief will be hereditaments that are wholly or mainly being used:
as shops, restaurants, cafes, drinking establishments, cinemas and live music venues;
for assembly and leisure; or
as hotels, guest and boarding premises and self-catering accommodation.
The Government has provided guidance on the types of business that fall within each of the above categories.
Ineligible properties
These are not considered to be eligible uses for the purpose of this discount:
1. Properties that are being used for the provision of the following services to visiting members of the public:
financial services such as banks, building societies, cash points, bureau de change, payday lenders, betting shops, pawn brokers;
medical services such as vets, dentists, doctors, osteopaths, chiropractors;
professional services such as solicitors, accountants, insurance agents/ financial advisers, tutors, employment agencies, estates agents, letting agents; and post office sorting offices.
2. Properties that are not reasonably accessible to visiting members of the public.
3. Businesses that do not support our wider objectives or have a detrimental impact on neighbourhoods and communities.
How it works
Eligibility for Retail, Hospitality and Leisure relief and the discount itself will be assessed and calculated on a daily basis.
The discount will be applied against the net bill after all mandatory reliefs and certain discretionary reliefs have been applied. Other reliefs and discounts that can be provided at the local authority’s discretion will be applied after any Retail, Hospitality and Leisure Relief.
Where the net rate liability for the day is nil after all other mandatory reliefs, such as Small Business Rate Relief, have been applied, Retail Hospitality and Leisure Relief will not apply.
The cash cap
Retail, Hospitality and Leisure relief is awarded up to a cash-cap limit of £110,000 per business. Ratepayers that occupy more than one property will be entitled to the discount for each of their eligible properties up to the maximum £110,000.
As well as the cash-cap limit, relief provided under this scheme must comply with the UK’s domestic and international subsidy control obligations.
This relief falls below the Minimal Financial Assistance (MFA) thresholds. The Subsidy Control Act allows an economic actor (e.g. a holding company and its subsidiaries) to receive up to £315,000 in a 3-year period.