Non Domestic Rates – Retail Rate relief 2020/21

Guidance

Due to the Covid-19 pandemic the Government introduced an Expanded Retail Discount which expands on the Retail Relief scheme for 2019/20. The Expanded Retail Discount will be available for the year 2020/21  

Please check your Non Domestic Rates bill and if you have not been automatically awarded the Expanded Retail Discount and after reading the criteria below, you think you should qualify please ring us as soon as possible on 01522 873342 to discuss your account.

Which properties benefit from the Expanded Retail Discount in 2020/21?

Properties that will benefit from the relief will be occupied hereditaments that are wholly or mainly being used 

  1. As shops, restaurants, cafes, drinking establishments, cinemas, and live music venues,
  2. For assembly and leisure or
  3. As hotels, guest and boarding premises and self-catering accommodation.

The Government consider shops, restaurants, café’s and drinking establishments to mean:

  1. Hereditaments that are being used for the sale of goods to visiting members of the public:
    • a. Shops (such as florists, bakers, butchers, off licence, stationers, jewellers, chemists, hardware stores, supermarkets etc)
    • b. Charity Shops
    • c. Opticians
    • d. Post offices
    • e. Furnishing shops/ display rooms (such as carpet shops, double glazing, garage doors)
    • f. Car / Caravan show rooms
    • g. Second hand car lots
    • h. Markets
    • i. Petrol Stations
    • j. Garden centres
    • k. Art Galleries (where art is for sale/hire)
  2. Hereditaments that are being used for the provision of the following services to visiting members of the public:

    • a. Hair and Beauty services (hair dressers, nail bars, tanning shops etc)
    • b. Shoe repairs/key cutting
    • c. Travel agents
    • d. Ticket offices (for example for a theatre)
    • e. Dry cleaners
    • f. Launderettes
    • g. PC/TV/domestic appliance repairs
    • h. Funeral directors
    • i. Photo processing
    • j. DVD/Video rentals
    • k. Tool hire
    • l. Car hire
    • m. Employment agencies
    • n. Estate Agents and letting agents
    • o. Betting shops
  3. Hereditaments that are being used for the sale of food and/or drink to visiting members of the public:

    • a. Restaurants
    • b. Takeaways
    • c. Sandwich shops
    • d. Coffee shops
    • e. Pubs
    • f. Bars
  4. Hereditaments which are being used as cinemas

  5. Hereditaments that are being used as live music venues

    • live music venues are hereditaments wholly or mainly used for the performance of live music for the purpose of entertaining an audience. Hereditaments cannot be considered a live music venue for the purpose of business rates relief where a venue is wholly or mainly used as a nightclub or a theatre.
    • hereditaments can be a live music venue even if used for other activities, but only if those other activities are merely ancillary or incidental to the performance of the live music (example would be the sale of alcohol), and that the other activities do not affect the fact that the primary activity of the premises is the performance of live music.

The Government considers assembly and leisure to mean:

  1. Hereditaments that are used for the provision of sport, leisure and facilities to visiting members of the public (including for the viewing of such activities)

    • a. Sports grounds and clubs
    • b. Museums and art galleries
    • c. Nightclubs
    • d. Sport and leisure facilities
    • e. Stately homes and historic houses
    • f. Theatres
    • g. Tourist attractions
    • h. Gyms
    • i. Wellness centres, spas, massage parlours
    • j. Casinos, gambling clubs and bingo halls.
  2. Hereditament that are being used for the assembly of visiting members of the public.

    • a. Public halls
    • b. Clubhouses, clubs and institutions.

The Government considers hotels, guest & boarding premises and self-catering accommodation to mean:

  1. Hereditaments where the non-domestic part is being used for the provision of living accommodation as a business

    • a. Hotels, Guest and Boarding Houses
    • b. Holiday homes
    • c. Caravan parks and sites

To qualify the hereditament should be wholly or mainly used as shown above, this is a test on use rather than occupation. Therefore hereditaments which are occupied but not wholly or mainly used for a qualifying purpose will not qualify for the relief.

The list below shows some uses that are not considered to be retail use for the purposes of this relief.

  1. Hereditaments that are used for the provision of the following services to visiting members of the public:

    • a. Financial services (banks, building societies, cash points, bureau de change, payday lenders, betting shops, pawn brokers)
    • b. Medical services (vets, dentists, doctors, osteopaths, chiropractors etc)
    • c. Professional services (solicitors, accountants, insurance agents, financial advisors, tutors etc)
    • d. Post office sorting office
  2. Hereditaments that are not reasonably accessible to visiting members of the public.

Please complete your form when you receive it and return it to

Revenues, PO Box 1257, Lincoln LN5 5PQ

Please continue to pay your instalments as billed until we process your application

Read more State Aid guidance on Gov.uk website.