Support for businesses - Coronavirus (COVID-19)

Business rate relief

Retail discount scheme

A business rates holiday for retail, hospitality and leisure businesses in England for the 2020 to 2022 tax year has been introduced and now extended for the year 2021/2022.

The scheme allows:

  • 100% relief for the period 1 April 2020 to 31 March 2021
  • 100% relief for the period 1 April 2021 to 30 June 2021
  • 66% relief for the period 1 July 2021 to 31 March 2022 (subject to caps*)

*From 1 July 2021, relief will be capped at £105,000 per business, or £2 million per business where they were mandated to close on 5 January 2021. This cash cap applies at a group company level (so holding companies and subsidiaries cannot claim up to the cash cap for each company) and also to organisations which, although not a company, have such an interest in a company that they would, if they were a company, result in it being the holding company.

Eligibility

You are eligible for the business rates holiday if:

  • your business is based in England
  • your business is in the retail, hospitality and/or leisure sector

Properties that will benefit from the relief will be occupied 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

Nursery scheme

A business rates holiday for nurseries in England for the 2020 to 2021 tax year has been introduced and extended into 2021/2022.

The scheme allows:

  • 100% relief for the period 1 April 2020 to 31 March 2021
  • 100% relief for the period 1 April 2021 to 30 June 2021
  • 66% relief for the period 1 July 2021 to 31 March 2022 (subject to a £105,000 cap on relief)

Eligibility

You are eligible for the business rates holiday if:

  • your business is based in England

Properties that will benefit from the relief will be hereditaments:

  • occupied by providers on Ofsted’s early years register
  • wholly or mainly used for the provision of the early years foundation stage

How to access the schemes

We will re-issue your bill, excluding the business rate charge as soon as possible. Where we believe you may exceed the cash caps, we will withhold the relief from 1 July 2021 and you will need to apply by emailing our revenues team and confirming you will not exceed the cash caps.

You may need to re-set up a new direct debit from 1 July 2021 as your direct debit may now be dormant with your bank.

If you do not receive an amended bill by 14 July 2021, please contact us to apply for the discount by emailing our revenues team or calling 01543 308900.

Businesses that do not qualify for the business rates holiday

If you are having issues paying your business rates because of COVID-19, please contact us as soon as possible by emailing our revenues team or calling 01543 308900.