Expanded retail and nurseries discount
Last Updated: 13 August 2021
Extension to the expanded retail discount scheme, the original expanded retail discount and nurseries discount schemes and how to opt out of discount.
Expanded retail discount extension, 1 July 2021 to 31 March 2022
The Expanded Retail Discount introduced on 1 April 2020 will be extended for three months into 2021/22 for eligible properties, at 100% relief, uncapped, for the period 1 April 2021 to 30 June 2021.
From 1 July 2021 to 31 March 2022, the Expanded Retail Discount would apply at 66% relief for eligible properties in the scheme, with a cash cap of £2m for businesses that were required to close as at 5 January 2021, and up to £105,000 for business permitted to open at that date.
The 100% discount ended the 30 June 2021.
Depending on your circumstances you will either
- have received a bill with the 66% relief on and now need to fill in a cash cap declaration or refuse the relief. If you do neither the relief will be removed from your account and you will be sent a bill for payment.
- have received a bill with no retail relief on from 1 July 2021. If you will still qualify for the relief you will need to complete the application together with the cash cap declaration.
Expanded retail discount
This 100% discount was introduced with effect from 1 April 2020. The Chancellor announced at the Spring Budget that this 100% discount will only apply for three months of 2021/22 until 30 June 202 with a further 66% discount from 1 July 2021 for the reminder of the 2021/22 financial year for eligible Businesses.
The 66% discount applicable from 1 July 2021 is subject to a ‘cash cap’. This means a ratepayer may only receive up to the following cash caps of Expanded Retail Discount in 2021/22, ignoring any relief for the period before 1 July 2021:
- £2 million for ratepayers which were mandated by the Government to close their business on 5 January 2021 due to the pandemic
- £105,000 for all other ratepayers
This 100% discount was introduced with effect from 1 April 2020. The Chancellor announced at the Spring Budget that this 100% discount will only apply for three months of 2021/22 until 30th June 202 with a further 66% discount from 1 July 2021 for the reminder of the 2021/22 Financial year for eligible Businesses.
The 66% discount applicable from 1st July is subject to a ‘cash cap’. This means a person may only receive up to £105,000 of Nursery Discount in 2021-22, across all of their hereditaments, ignoring any relief for the period before 1 July 2021.
If you opt out of the expanded retail or nurseries discount for 2021/22 you cannot change your mind.
You can opt out if you:
- don't want to accept the expanded retail or nurseries discount
- will exceed the cash cap by accepting the 66% discount from 1 July 2021, and therefore are not entitled to this discount
Let us know as soon as possible: email@example.com.