Relief and reductions


NNDR (business rates) discounts

Expanded retail discount

At the Budget on 27 October 2021, the Chancellor announced that the Government will provide additional business rates support for eligible retail, hospitality, and leisure businesses in England occupying a qualifying property.

Qualification criteria

The scheme provides 50% relief to eligible retail, hospitality and leisure properties, up to a maximum cash cap limit of £110,000 per business.  The property must be occupied (i.e. open/trading), and allow reasonable access to visiting members of the public. 

To qualify for the relief the business property should be wholly or mainly used for retail purposes.

Please note that the following businesses will no longer qualify for relief from 1 April 2022:

  • Employment Agencies
  • Estate and Letting Agents
  • Betting Shops

Under the cash cap, no ratepayer in any circumstances can exceed the £110,000 cash cap across all of their business properties in England.  Where a ratepayer has a qualifying connection with another ratepayer (i.e. one is a subsidiary of the other) then those ratepayers should be considered as one ratepayer for the purposes of the cash caps.

The cash cap applies at a Group company level (so holding companies and subsidiaries cannot claim up to the cash cap for each company) and also to organisations which, although not a company, have such an interest in a company that they would, if they were a company, result in its being the holding company.

UK subsidy rules

The Retail, Hospitality and Leisure Relief Scheme is 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). 

Extended 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, in order to be entitled to Retail, Hospitality and Leisure relief you 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).

Action required by you

Please check your revised bill. You only need to notify us if any of the following 3 options are relevant:

  • National cash caps are exceeded
  • The property is empty 
  • You wish to refuse this relief (If you opt out of the expanded retail discount for the 2022 to 2023 tax year you cannot change your mind.)

If none of the above is relevant, no further action is needed.

Please email us at  if your business does not qualify for the expanded discount from 1 April 2022 stating the reason the property does not qualify. If the property is empty, please state the date the property became completely empty.

Page last updated: 07 Mar 2022