Retail, hospitality and leisure relief scheme eligibility criteria
Properties that meet the eligibility for Retail, Hospitality and Leisure scheme will be occupied premises which meet all of the following conditions for the chargeable day:
A - They are wholly or mainly being used:
- as shops, restaurants, cafes, drinking establishments, cinemas or live music venues
- for assembly and leisure; or
- as hotels, guest and boarding premises or self-catering accommodation
B - We consider shops, restaurants, cafes, drinking establishments, cinemas and live music venues to mean:
1. Properties that are being used for the sale of goods to visiting members of the public:
- shops (such as: florists, bakers, butchers, grocers, greengrocers, jewellers, stationers, off licences, chemists, newsagents, 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)
2. Properties that are being used for the provision of the following services to visiting members of the public:
- hair and beauty services (such as: hairdressers, nail bars, beauty salons, tanning shops, etc)
- shoe repairs/ key cutting
- travel agents
- ticket offices e.g. for theatre
- dry cleaners
- launderettes
- PC/TV/domestic appliance repair
- funeral directors
- photo processing
- tool hire
- car hire
3. Properties that are being used for the sale of food and/or drink to visiting members of the public:
- restaurants
- takeaways
- sandwich shops
- coffee shops
- pubs
- bars
4. Properties which are being used as cinemas
5. Properties that are being used as live music venues
C - We consider assembly and leisure to mean:
1. Properties that are being used for the provision of sport, leisure and facilities to visiting members of the public (including for the viewing of such activities):
- sports grounds and clubs
- museums and art galleries
- nightclubs
- sport and leisure facilities
- stately homes and historic houses
- theatres
- tourist attractions
- gyms
- wellness centres, spas, massage parlours
- casinos, gambling clubs and bingo halls
2.Properties that are being used for the assembly of visiting members of the public:
- public halls
- clubhouses, clubs and institutions
D - We consider hotels, guest and boarding premises and self-catering accommodation to mean:
1. Properties where the non-domestic part is being used for the provision of living accommodation as a business:
- hotels, guest and boarding houses
- holiday homes
- caravan parks and sites
The following list sets out the types of uses that the government does not consider to be an eligible use for the purpose of this discount. Again, it is for local authorities to determine whether particular properties are broadly similar in nature to those below and, if so, to consider them not eligible for the discount under their local scheme.
1. Properties that are being used for the provision of the following services to visiting members of the public:
- financial services (e.g. banks, building societies, cash points, bureaux de change, short-term loan providers, betting shops)
- medical services (e.g. vets, dentists, doctors, osteopaths, chiropractors)
- professional services (e.g. solicitors, accountants, insurance agents/ financial advisers, employment agencies, estate agents, letting agents)
- post office sorting offices
2. Properties that are not reasonably accessible to visiting members of the public
Properties must be occupied and not empty.
The rules for entitlement to the relief will change and there will be a cash cap limit of £110,000 per business. Under the cap, no ratepayer will be able to in any circumstances exceed the £110,000 limit across all of their properties in England. This cash cap applies at a group company level so holding companies and any subsidiaries are treated as single company.
This relief is no longer available for prior years.