Business rates retail, hospitality and leisure relief

The governments retail, hospitality and leisure relief scheme for 2025/26 provided eligible, occupied properties with 40% business rates relief for the 2025/26 billing year. This was up to a cash cap limit of £110,000 per business each year.

Eligibility

To be eligible for the discount the premises must:

• be occupied

• be wholly or mainly being used:

  • as a shop, including markets, chemists, newsagents, petrol stations and hairdressers

  • as a restaurant, café, drinking establishment, cinema or live music venue

  • for assembly and leisure

  • as a hotel, guest and boarding premise, or self-catering accommodation

You won't be eligible for the discount if the premises are being used for:

• the provision of financial services, such as banks, building societies, cash points, bureau de change or short term loan providers

• medical services such as dentists, doctors, vets, osteopaths or chiropractors

• professional services such as solicitors, accountants, insurance agents or financial advisors, employment agencies, estate agents or letting agents

• post office sorting offices

In some cases the discount will automatically have been extended to 2025/26 based on your eligibility for the discount in 2024/25.

You may also be eligible for additional discretionary relief for 2025/26.

How to apply

If you believe you meet the eligibility criteria but didn't receive the discount, you can apply as long as you:

• don't exceed the cash cap

• haven't received an automatic award

You can apply to receive relief for the 2025/26 billing year (1 April 2025 to 31 March 2026) until 30 September 2026. If you apply after this date, we'll be unable to consider your application.

Cash cap and subsidy control 

When deciding relief we'll consider the minimal financial assistance limits under the Subsidy Control Act. These rules restrict the award of government subsidies (previously known as state aid) to businesses which in certain circumstances include business rates relief. This means that no recipient can receive over £315,000 in subsidies over a three-year period (consisting of the current financial year and the two previous financial years).

Relief granted to charities and non-profit making bodies normally does not contribute to these limits because they're not in market competition with other businesses. However, if they're engaged in commercial activities or displacing an economic operator or if they've a commercial partner then business rates relief may be subject to the subsidy control regime.

If you don’t want to receive the relief or you exceed the cash cap

You can opt out of receiving the discount by contacting us to tell us you don't want to receive the discount in relation to the premises it has been awarded on.

Your bill refers to any time up to 31 March each billing year. If you refuse the discount, it's not possible to then withdraw the refusal for all or any part of the discount period at a later date.

You can find out more about the retail, hospitality and leisure relief scheme on GOV.UK, including the £110,000 cash cap.

Fraudulent claims

The government and council won't tolerate any business falsifying their records or providing false evidence to gain this discount, including claiming support above the cash cap. If you falsely apply for relief, provide false information or make a false representation in order to gain relief, you may be guilty of fraud under the Fraud Act 2006. We undertake checks to protect the council from fraudulent activity.