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.

Complete the extension to expanded retail discount form

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

Government guidance on retail discount

Nurseries 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 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.

Government guidance on nurseries discount

Opting out of discount

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: budgetmeasures@southlakeland.gov.uk.