Retail Hospitality and Leisure Relief
Business rate discount for retail premises, hospitality and leisure venues
If you have a retail, hospitality or leisure property you may be eligible for a business rate discount.
From 1 April 2023 to 31 March 2024 the relief is 75%.
From 1 April 2024 to 31 March 2025 the relief is 75%.
The 2024-25 Retail, Hospitality and Leisure Business Rates Relief scheme will provide eligible, occupied, retail, hospitality and leisure properties with a 75% relief, up to a cash cap limit of £110,000 per business. If your business has, together with any other companies in the same group for Cash Cap purposes, received Retail, Hospitality and Leisure Relief/Expanded Retail Discount from any other local Authorities, you will need to tell us.
- other properties' reference number
- local authority providing relief or discount
- properties' address
- value of Expanded Retail Discount received for each
If your business does not wish to receive the Expanded Retail Discount in respect of a hereditament in Mid Devon’s area or contact us via our portal My Business Rates account and send us a message
Retail Hospitality and Leisure Relief Eligibility
Properties that will benefit from the relief will be occupied hereditaments that are wholly or mainly being used:
- as shops, restaurants, cafes, drinking establishments, cinemas and live music venues
- for assembly and leisure
- as hotels, guest and boarding premises and self-catering accommodation
The government has guidance on the types of businesses that fall within each of the above categories and the authority will consider this when making any decision regarding entitlement.
Ineligible properties
The list below sets out the types of uses that we don't consider to be retail use for the purpose of this discount:
- retail properties that are being used for the provision of the following services to visiting members of the public such as:
- 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; and
- post office sorting offices
- retail properties that are not reasonably accessible to visiting members of the public
Refusal Of Relief
You are entitled to decline this relief when awarded, you’ll need to return a declaration to that affect, this will be sent to you as part of the award letter & subsidy control declaration. Once you’ve refused the relief it cannot be awarded again should you change your mind.
Backdating
RHL will be backdated to the previous year or the occupation date, subsidy rules apply as does a 'cash cap' a formal declaration will be required. Please see our policy for further information.
Subsidy Control
The Retail Hospitality and Leisure Scheme is likely to amount to subsidy. Any relief provided by Local Authorities under this scheme will need to comply with the UK’s domestic and international subsidy control obligations (See the BEIS guidance for public authorities which contains guidance and information for the new UK subsidy control regime, which will commence on 4 January 2023.
Please note you will be asked to declare your ‘subsidy position’ if relief is awarded