Expanded retail discount

Expanded Retail Discount 2022/23

At the Budget on 27 October 2021, the Chancellor announced the introduction of a business rates relief scheme for retail, hospitality and leisure properties in 2022/23. 

The 2022/23 Retail, Hospitality and Leisure Business Rates Relief scheme will provide eligible, occupied, retail, hospitality and leisure properties with a 50% relief, up to a cash cap of £110,000 per business.

We will automatically apply the discount to properties that we think will qualify.  If you feel your business fits the criteria for the discount and have not received it, please apply using the link below:

If your business is over the £110,000 cash cap then please use the Opt out of Retail Discount link below. 

Expanded Retail Discount 2021/22

At the Budget on 3 March 2021, the Chancellor announced that the Government would provide additional business rates support for eligible retail, hospitality, and leisure businesses in England occupying a qualifying property.

As a temporary measure for 2021/22, he announced that:

  • The expanded retail discount (2020/21) will be extended for three months for eligible properties, at 100% relief, uncapped, for the period 1 April 2021 to 30 June 2021.
  • From 1 July 2021 to 31 March 2022, the expanded retail discount would apply at 66% relief for eligible properties in the scheme, with a cash cap of £2m for businesses that were required to close as of 5 January 2021, and up to £105,000 for business permitted to open at that date.

For the expanded retail discount 2021/22, businesses may choose to opt out of support by providing billing authorities notification of their request to refuse support, per eligible hereditament. Please see the form to opt-out below.

The Government has provided guidance on the types of businesses that qualify for Expanded Retail discounts.

How much relief will be available?

Subject to the cash caps, the total amount of government-funded relief available for each property for 2021/22 under this scheme is:

  • for chargeable days from 1 April 2021 to 30 June 2021, 100% of the chargeable amount
  • for chargeable days from 1 July 2021 to 31 March 2022, 66% of the chargeable amount subject to cash caps

Expanded Retail Discount 2020/21 Coronavirus Response

The Government announced in the Budget on 29 October 2018 that it would provide a Business Rates Retail Discount, to apply in the years 2019/20 and 2020/21.

In response to the coronavirus pandemic, in the Budget on 11 March, the Government announced that it would increase the discount to 100% and extend it to include the leisure and hospitality sectors. Following the announcement on 23 March 2020 of further measures to limit the spread of coronavirus, the Government confirmed that some of the exclusions for this relief have been removed, so that retail, leisure, and hospitality properties that will have had to close as a result of the restriction measures will now be eligible for the relief.

This relief will apply to occupied retail, leisure and hospitality properties in the year 2020/21. There will be no rateable value limit on the relief.

For more information on who is eligible please download the business rates explanatory notes.

Contact the Business Rates Team

Please include the topic of enquiry and your account number (if you have one) in the subject line of your email.

Address: Town Hall
St Aldate's
Oxford
OX1 1BX

Telephone: 01865 249811

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