The Retail, Hospitality and Leisure Relief Scheme provides business rates relief to eligible occupied retail, hospitality and leisure properties in 2022/23.
The amount of relief is 50% of the business rates bill.
Limits of this scheme
You can claim up to £110,000 of support for all your eligible hereditaments under this scheme. This 'cash cap' of £110,000 applies at a Group company level, which means holding companies and subsidiaries cannot claim up to the cash cap for each company. The limit also applies to organisations that are not a company, but which have such an interest in a company that they would, if they were a company, be the holding company.
This scheme is subject to the subsidies chapter within the UK-EU Trade and Cooperation Agreement. The subsidies chapter applies to subsidies over the value of approximately £343,000 per beneficiary over a 3-year period – the 'Small Amounts of Financial Assistance limit'. The 3-year period is the current financial year and the 2 previous financial years.
Extended Retail Discounts granted in 2020/21 or 2021/22 do not count towards the limit.
COVID-19 business grants received from local government, and any other subsidy claimed under the Small Amounts of Financial Assistance limit over the 3-year period, should be counted.
To claim Retail, Hospitality and Leisure relief, you must not have exceeded either the:
- £110,000 cash cap for 2022/23
- Small Amounts of Financial Assistance limit of £343,000 over 3 years, including 2022/23
When no action is needed
You don't need to take any further action if you have not received:
- Retail, Hospitality and Leisure Relief 2022/23 for more than one premises
- more than the Small Amounts of Financial Assistance of £343,000 over 3 years, including 2022/23
When action is required
You should complete and return Form A, below, accepting the relief and declaring you comply with the cash cap and exemption threshold, if:
- you, or a company in your Group, have received 2022/23 Retail, Hospitality and Leisure relief on more than one property but to a level below the £110,000 cash cap
- you, or a company in your Group, have not received more than the Small Amounts of Financial Assistance limit of £343,000 over 3 years, including 2022/23
You should complete and return Form B, below, refusing the relief, if either:
- you have exceeded the cash cap on all properties
- you have received more than the Small Amounts of Financial Assistance limit of £343,000 over 3 years, including 2022/23
If you falsely apply for any relief, or if you provide false information or make false representation to gain relief, you may be guilty of fraud.