Retail, Hospitality and Leisure Relief

• Retail properties (shops, restaurants, cafes, drinking establishments, cinemas, and live music venues). 

• Leisure properties

• Hospitality (hotels, guest and boarding premises and self-catering accommodation) 

The scheme provides eligible and occupied properties with a 50% relief. It has a cash cap limit of £110,000 per business. 

Eligible ratepayers will have the discount automatically added to their account.

If you believe your business is entitled to retail discount and it has not been applied to your bill, please email us at taxation@sstaffs.gov.uk 

• The cash cap limit of £110,000 per business is over every property the business is liable for.
• The cash cap applies at a group company level so holding companies and subsidiaries cannot claim up to the cash cap for each company.  
• This also applies to organisations which, although not a company, have such an interest in a company that they would, if they were a company, result in its being the holding company. 

There is a further limit that has replaced State Aid, called Subsidy Control. This limits a business to receiving up to £325,000 Special Drawing Rights (£343,000 as of December 9th, 2021) in a three-year period. 

• Extended Retail Discounts granted in 2020/21 or 2021/22 do NOT count towards the limit.  

• Covid business grants received from local government and any other subsidy claimed under the Small Amounts of Financial Assistance limit over the three-year period should be counted.  

Therefore, to claim the Retail, Hospitality and Leisure relief you must not have exceeded either the £110,000 cash cap for 2022/23 or the Small Amounts of Financial Assistance limit of £343,000 over three years (including 2022/23). 

If you would like to register for self-service where you can access information on your Business rates account please follow this link:- self service