England
Retail, hospitality and leisure relief replaced the retail discount on 1 April 2022.
As a store owner, you could qualify for retail, hospitality and leisure relief
Contact your local council to find out if you’re eligible.
What you could get:
If you’re eligible, you could get 50% off your business rates bills for the 2022 to 2023 tax year (1 April 2022 to 31 March 2023) - up to a total value of £110,000 per business.
You may be able to get retail, hospitality and leisure relief on top of other types of business rates relief you’re eligible for. Contact your local council to check.
If you opt out of retail, hospitality and leisure relief for the 2022 to 2023 tax year you cannot change your mind.
Scotland
There are several schemes available to business owners in Scotland
You can get non-domestic rates relief through the Small Business Bonus Scheme if:
- the combined rateable value of all your business premises is £35,000 or less
- and, the rateable value of individual premises is £18,000 or less
- the property is actively occupied
It’s free to apply for rates relief, including the Small Business Bonus Scheme. You should be wary of anyone who proposes to apply on your behalf for a fee.
Based on the total (cumulative) rateable value of all your non-domestic premises, the following relief is available:
- total rateable value up to £15,000 - 100% relief (no rates payable) on each individual property
- total rateable value of £15,001 to £35,000 - 25% relief on each individual property with a rateable value of £18,000 or less
You can save a maximum of £7,470 in 2022-23.
If you fail to declare additional business properties occupied in Scotland on your application, this may constitute fraud and appropriate action may be taken.
Fresh Start
Under Fresh Start, businesses occupying certain long-term empty properties may be entitled to a 100% business rates discount for their first year in those premises.
You may be eligible if:
- you started occupying the property on or after 1 April 2018 and the property had previously been empty for at least 6 months
- the property has a rateable value up to £95,000
Contact your local council to see if you’re eligible or to apply.
Hardship Relief
Councils can reduce your non-domestic rates bill with Hardship Relief.
To be eligible, you must satisfy your council that both:
- you would be in financial difficulties without it
- giving hardship relief to you is in the interests of local people
Contact your local council and explain your situation if you think you’re eligible.
Wales
Retail, Leisure and Hospitality Rates Relief – COVID 19
In 2022-23, the Welsh Government will provide £116m of targeted non-domestic rates support to businesses in the retail, leisure and hospitality sectors.
Businesses will be eligible for 50% off their liability for the financial year. The amount of relief under the Welsh Government’s Retail, Leisure and Hospitality Rates Relief scheme will be capped at £110,000 per business across Wales.
Relief will be subject to an application process, with applications to be made through the relevant local authority. Where applying for relief across multiple locations, an application must be submitted to each local authority.
Small Business Rates Relief in Wales
The Welsh Government provides non-domestic rates relief to eligible small businesses.
Eligible business premises with a rateable value of up to £6,000 will receive 100% relief; and those with a rateable value between £6,001 and £12,000 will receive relief on a tapered basis from 100% to zero.
Post Offices
- Post offices with a rateable value up to £9,000 receive 100% relief.
- Post offices with a rateable value between £9,001 and £12,000 receive 50% relief.
- Local authorities can also grant hardship relief to businesses if they believe that it is in the interests of the local community to do so.
Northern Ireland
Small Business Rate Relief
Eligibility for the SBRR is based on the Net Annual Value (NAV) of your business property.
There are three levels of SBRR:
- business properties with a NAV of £2,000 or less will receive a reduction of 50% relief
- business properties with a NAV of more than £2,000 but not more than £5,000 will receive 25% relief
- business properties with a NAV of more than £5,000 but not more than £15,000 will receive a 20% relief
Rates holiday
A business rates holiday, administered by Land & Property Services (LPS), is a period of time when no rates are charged. Eligibility for a rates holiday is based on the type of business, and the duration of the rates holidays changes each rating year.
2022-23 rating year
The NI Executive has made provision for two rates holidays for the current rating year: a 1-month; and a 3-month rates holiday.
One-month rates holiday (April 2022)
All businesses will be provided with a one month rates holiday for April 2022 with the exception of public bodies, utilities, larger food stores and off-licences.
Three-month rates holiday (April 2022 - June 2022)
Those business sectors that will receive the three-month rates holiday are listed below:
Retail and retail services - shops of all types and sizes (excluding retail premises with retail floor space greater than 500m² Net Internal Area (NIA) and which are wholly or mainly used for the retail sale of food and household goods; and all off-licences). Examples of services who will receive the rates holiday are hairdressers, barbers, nail and beauty services, fast food outlets, garden centres, travel agencies, car showrooms, auction houses, and clothing, shoe or electrical goods repairs.
Rates holidays for previous rating years
12-months rates holiday (April 2021 - March 2022)
Most of the businesses that will be entitled to the 3 month rates holiday for the 2022-23 rating year were also entitled to a holiday for the period 1 April 2021 until 31 March 2022.
12-months rates holiday (April 2020 - March 2021)
Most of the businesses that were entitled to the 12-month rates holiday for the 2021-22 rating year were also entitled to a holiday for the period 1 April 2020 until 31 March 2021.
Back in Business rate support
The Back in Business scheme, administered by Land & Property Services (LPS), offers businesses a 50% rates discount for up to two years if they occupy a vacant retail unit.
To benefit from the scheme you must meet the following eligibility criteria:
- you have occupied business premises on or after 1 April 2022
- the business premises you now occupy were previously vacant for a minimum of 12 months prior to the date you occupied the property
- the business premises was previously valued for rates and used for retail purposes, or;
- if premises were never occupied you may still be entitled if the premises could reasonably have been used for retail purposes.
The rates discount of 50% is granted for up to 24 months beginning on the day which the retail unit becomes occupied.
If you are in receipt of a rates holiday and are awarded support through the Back in Business scheme, both entitlements will run alongside each other i.e. you cannot delay the start of the Back in Business scheme until your rates holiday has finished.
Small Business Rate Relief for small Post Offices
The Small Business Rate Relief for small Post Offices is a Northern Ireland government initiative that includes enhanced rate relief for small Post Offices. The aim of the rate relief scheme is to help maintain services in disadvantaged areas, particularly smaller, independent Post Offices.
Eligibility for the Small Business Rate Relief is based on the Net Annual Value (NAV) of your Post Office.
There are three levels of Small Business Rate Relief for Post Offices:
- Post Offices with a NAV of £9,000 or less will be awarded 100 per cent relief
- Post Offices with a NAV of more than £9,000 but not more than £12,000 will receive 50% relief
- Post Offices with a NAV of more than £12,000 but not more than £15,000 will receive 20% relief
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