Rate reliefs

Retail Discount Scheme

This scheme provides relief for occupied retail properties with a rateable value of less than £51,000 in each of the years 2019-20 and 2020-21. The value of discount will be applied after mandatory reliefs and any other discretionary reliefs have been applied.

  • 2019/20: The value of discount will be one third of the bill and applied after mandatory reliefs and any other discretionary reliefs have been applied.
  • 2020/21: The value of discount will be 50% of the bill and applied after mandatory reliefs and other discretionary reliefs have been applied. Additional properties that now qualify for retail discount from 1st April 2020 include cinemas and music venues (providing their rateable values are less than £51,000).
  • 2021/22: Eligible retail, hospitality and leisure properties in England with receive 100% business rates relief from 1 April 2021 to 30 June 2021. This will be followed by 66% business rates relief for the period from 1 July 2021 to 31 March 2022, capped at £2 million per business for properties that were required to be closed on 5 January 2021, or £105,000 per business for other eligible properties.
  • 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 limit of £110,000 per business.
  • 2023/24: Retail, Hospitality and Leisure (RHL) Business Rates Relief scheme will provide eligible, occupied, retail, hospitality, and leisure properties with a 75% relief, up to a cash cap limit of £110,000 per business and is applied after mandatory reliefs and any other discretionary reliefs have been applied.
  • 2024/25: Retail, Hospitality and Leisure (RHL) Business Rates Relief scheme will provide eligible, occupied, retail, hospitality, and leisure properties with a 75% relief, up to a cash cap limit of £110,000 per business and is applied after mandatory reliefs and any other discretionary reliefs have been applied.

Examples of what the government consider shops, restaurants, cafes and drinking establishments to mean include:

  • Sale of goods: Shops (florist, bakers, butchers, grocers etc.) Charity shops, Opticians, Post Offices, Petrol Stations, Car/Caravan showrooms, Furnishing shops/display rooms
  • Premises used for the provision of certain services: Hair and beauty services, shoe repairs/key cutting, travel agents, Funeral directors, Tool hire, Car hire, Dry cleaners, Launderettes, PC/TV domestic appliance repair
  • Sale of food and drink: Restaurants, Takeaways, Sandwich Shops, Coffee shops, Pubs, Bars

These lists are not intended to be exhaustive and the Council will determine those cases where eligibility for the relief is unclear on a case by case basis. The Council may ask for further information to support an application.

If you think that your business qualifies, you should apply for Retail Discount by e-mailing:  billing.section@nuneatonandbedworth.gov.uk, or by telephone on 024 7637 6534.

As well as confirming that your business meets the requirements of this scheme you also need to declare that you are not in receipt of State Aid beyond the limits set (see below).

State Aid

State Aid law is the means by which the European Union regulates state funded support to businesses. Providing discretionary relief to ratepayers is likely to amount to State Aid. However the Retail Discount scheme will be State Aid compliant where it is provided in accordance with the De Minimis Regulations (1407/2013).

The De Minimis Regulations allow a business to receive up to €200,000 of De Minimis aid in a rolling three year period (consisting of the current financial year and the two previous financial years) this includes all sources of state funding.

Recipients of Retail Discount are required to inform the council if they are in receipt of any sum above the De Minimis aid limit. More information can be found on the Government’s State Aid website.