Hospitality and leisure businesses
Government announced on the 3 March 2021 that eligible retail, hospitality and leisure businesses in England will continue to be provided with 100% business rates relief from the 1 April 2021 to 30 June 2021. This will be followed by 66% relief until the 31 March 2022, capped at £2 million per business that were required to close on the 5 January 2021 or £105,000 per business for other eligible properties.
Nurseries will also qualify for relief in the same way.
The government provides the following guidance:
"Where a ratepayer has a qualifying connection with another ratepayer then those ratepayers should be considered as one ratepayer for the purposes of the cash caps. A ratepayer shall be treated as having a qualifying connection with another:
Where both ratepayers are companies, and
i. one is a subsidiary of the other, or
ii. both are subsidiaries of the same company; or
b. where only one ratepayer is a company, the other ratepayer (the “second ratepayer”) has such an interest in that company as would, if the second ratepayer were a company, result in its being the holding company of the other."
You can find full guidance on gov.uk.
We have written to affected businesses, and the 2021/22 rate bills will follow soon. The demand outlines the 100% expanded retail discount ending on 30 June 2021, and the remaining balance of the 2021-22 financial year. This will include the 66% discount, and instalments which will be payable from 1 July 2021 (or, if you pay by direct debit, instalments will start from 1 or 20 July 2021).
Extended retail discount – opt-in
All businesses who want to continue to receive the relief will need to verify it does not exceed the ‘cash cap’. You can do this using the grant approval website.
Make sure you opt for the correct scheme:
- Extended retail discount 2020/21 – closed cash cap
- Extended retail discount 2020/21 – other eligible ratepayers
If we do not receive an opt-in eligibility application through the portal, we will assume the business does not wish to keep the relief. A revised bill will be issued for the full annual charge.
You may have already informed us via email that you wish to opt-out, in which case you do not need to take any further action. We would ask that you check your revised bill to ensure the relief has been removed.
If you have any queries around the extended retail relief, the verification process, or consider you are entitled to the relief, contact us via email: email@example.com, or call us on 0300 555 2853.