Expanded retail discount 2021/22

Last Updated: 13 August 2021

New occupiers and occupiers of newly created properties can apply for retail discount. Applications must be within six months of the end of the financial year, that is by 30 September 2022.

This discount was introduced with effect from 1 April 2020. There is no rateable value limit on this discount.

From 1 July 2021 the discount reduces to 66% of your bill (after all other reliefs) and is subject to a “cash cap”:

  • £2 million for ratepayers who were mandated by the Government to close their business on 5 January 2021 due to the Covid-19 pandemic
  • £105,000 for all other ratepayers

Eligibility

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
  • as hotels, guest and boarding premises and self catering accommodation

For full details of the scheme refer to the business rates expanded retail discount 2021 to 2022 local authority guidance.

How to apply

Please complete and return the application form for expanded retail discount (PDF 126KB / 1 page)