Retail Rate Relief

In the Autumn Budget 2018 the Government introduced a new Retail Relief which will be available for the years 2019/2020 and 2020/2021  

Properties that will benefit from the relief will be occupied hereditaments with a rateable value of less than £51,000 , that are wholly of mainly being used as shops, restaurants, café’s and drinking establishments.

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

  • Shops (such as florists, bakers, butchers, off licence, stationers, jewellers, chemists, hardware stores, supermarkets etc)
  • Charity Shops
  • Opticians
  • Post offices
  • Furnishing shops/ display rooms (such as carpet shops, double glazing, garage doors)
  • Car / Caravan show rooms
  • Second hand car lots
  • Markets
  • Petrol Stations
  • Garden centres
  • Art Galleries (where art is for sale/hire)
  • Hair and Beauty services (hair dressers, nail bars, tanning shops etc)
  • Shoe repairs/key cutting
  • Travel agents
  • Ticket offices (for example for a theatre)
  • Dry cleaners
  • Launderettes
  • PC/TV/domestic appliance repairs
  • Funeral directors
  • Photo processing
  • DVD/Video rentals
  • Tool hire
  • Car hire
  • Restaurants
  • Takeaways
  • Sandwich shops
  • Coffee shops
  • Pubs
  • Bars

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 sets out the types of uses that the Government does not consider to be retail use for the purpose of this relief.

  • Financial services (eg banks, building societies, cash points, bureaux de change, payday lenders, betting shops, pawn brokers).
  • Other services (eg estate agents, letting agents, employment agencies).
  • Medical services (eg vets, dentists, doctors, osteopaths, chiropractors).
  • Professional services (eg solicitors, accountants, insurance agents/ financial advisers, tutors).
  • Post office sorting offices.

There is no relief available for properties with rateable value greater than or equal to 51,000 and empty properties do not qualify.  

You can have this relief on more than one property, subject to State Aid De Minimis Regulations.

Application form and guidance notes:-

 Retail Rate Relief  (154.9 KB) PDF

Last reviewed: 21 - 05 - 2019

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