Retail rate relief

Apply for retail rate relief

For the financial year 2022/23, you may have your business rates reduced by 50% if your retail business sells to the general public. No upper limit for the rateable value applies. This discount is subject to cash cap and subsidy limits.

You could qualify for retail discount if your business is:

  • a shop, restaurant, café, bar or pub
  • in the hospitality sector 
  • in England

For the financial year 2022/23, a new scheme applies for the retail, hospitality and leisure discount. Eligible ratepayers will receive 50% relief on their business rates bills for the year 2022/23 up to a maximum cash cap of £110,000.

In line with the conditions set by the government, a ratepayer may only claim up to £110,000 of support under the 2022/23 Retail, Hospitality and Leisure Relief Scheme for all of their eligible business properties. This cash cap applies at a group company level (holding companies and subsidiaries cannot claim up to the cash cap for each company) and also 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.

Furthermore, the Retail, Hospitality and Leisure Relief Scheme is subject to the subsidies chapter in the UK-EU Trade and Cooperation Agreement (TCA). It only applies to subsidies over the value of approximately £343,000 per beneficiary over a three-year period consisting of the current financial year and the two previous financial years (the Small Amounts of Financial Assistance limit). Extended Retail Discounts granted in 2020/21 or 2021/22 do not count towards the limit. COVID-19 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).

You may choose not to receive the retail discount 2022/2023. If so, please email us at retailrelief21@ealing.gov.uk with ‘Retail discount opt out 2022/2023’ in the email’s subject and include the full property address(es) that you don’t want to receive the discount for. Please also include your name and contact details in case we have an enquiry about the opting out of the retail discounts.

Retail, Hospitality and Leisure Business Rates Relief scheme 2023/24 and 2024/2025

This will provide eligible, occupied, retail, hospitality and leisure properties with a 75% relief, up to a cash cap limit of £110,000 per business.

Further details of the new Retail Relief and the conditions of the Minimal Financial Assistance limits under the new Subsidy Control Act.

The Retail Hospitality and Leisure Scheme is likely to amount to subsidy. Any relief provided by Local Authorities under this scheme will need to comply with the UK’s domestic and international subsidy control obligations.

See the BEIS guidance for public authorities which contains guidance and information for the UK subsidy control regime, which commenced on 4 January 2023.

Minimal financial assistance (MFA) thresholds

To the extent that a local authority is seeking to provide relief that falls below the minimal financial assistance (MFA) thresholds, the Subsidy Control Act allows an economic actor (eg a holding company and its subsidiaries) to receive up to £315,000 in a three year period (consisting of the 2023/24 year and the two previous financial years). MFA subsidies cumulate with each other and with other subsidies that fall within the category of ‘Minimal or SPEI financial assistance’. Expanded retail discount granted in 2021/22 does not count towards the £315,000 allowance, but BEIS COVID-19 business grants and any other subsidies claimed under the Small Amounts of Financial Assistance limit of the trade and cooperation agreement should be counted.

For more information about the relief or the UK’s domestic and international subsidy control obligations, email:  businessratesteam@ealing.gov.uk

You may choose not to receive the retail discount for year 2023/2024 or for year 2024/2025.

If so, email us at retailrelief21@ealing.gov.uk with ‘Retail discount opt out 2023/2024’ in the email’s subject title and include the full property address(es) that you do not want to receive the discount for. Please also include your name and contact details in case we have any questions about the opting out of the retail discount.

Before you start

Apply if:

  • you are not getting the retail discount already, as the discount is usually given automatically
  • your business property is not empty

You will need

  • business rates account number

What happens next

We will either reduce the bill or let you know why we can’t. 

We aim to give you an answer within 20 working days. Please check My transactions for updates.

This form should take approximately three minutes to complete.

Begin form