Properties eligible for the Expanded Retail Discount 2021 to 2022

Which properties will benefit from relief?

Properties that will benefit from the relief will be occupied hereditaments that are wholly or mainly being used:

Properties that will benefit from the discount will be those wholly or mainly used as:

  • shops, restaurants, cafes, drinking establishments, cinemas and live music venues,
  • for assembly and leisure; or
  • as hotels, guest and boarding premises and self-catering accommodation.

The government guidance, in Annex A has provided further clarification on these categories as detailed below:

Properties that are being used for the sale of goods to members of the public

  • Art galleries (where art is for sale/hire)
  • Car/caravan show rooms
  • Charity shops
  • Furnishing shops/ display rooms (such as: carpet shops, double glazing, garage doors)
  • Garden centres
  • Markets
  • Opticians
  • Post offices
  • Petrol stations
  • Second-hand car lots
  • Shops (such as: florists, bakers, butchers, grocers, greengrocers, jewellers, stationers, off licences, chemists, newsagents, hardware stores, supermarkets)

Properties that are being used for provision of the following services to members of the public

  • Betting shops
  • Car hire
  • Dry cleaners
  • Employment agencies
  • Estate agents and letting agents
  • Funeral directors
  • Hair and beauty services (such as: hairdressers, nail bars, beauty salons, tanning shops, etc)
  • Launderettes
  • PC/TV/domestic appliance repair
  • Photo processing
  • Shoe repairs/key cutting
  • Ticket offices eg for theatre
  • Tool hire
  • Travel agents

Properties that are used for the sale of food and / or drink to members of the public

  • Bars
  • Cinemas
  • Coffee shops
  • Pubs
  • Restaurants
  • Sandwich shops
  • Takeaways

Cinemas and Live music venues

  • Cinemas
  • Live music venues are properties wholly or mainly used for the performance of live music for the purpose of entertaining an audience. Will not be considered as a live music venue where a venue is wholly or mainly used as a nightclub or a theatre.
  • A property can be a live music venue even if used for other activities, but only if those other activities (i) are merely ancillary or incidental to the performance of live music (eg the sale/supply of alcohol to audience members) or (ii) do not affect the fact that the primary activity for the premises is the performance of live music (eg because those other activities are insufficiently regular or frequent, such as a polling station or a fortnightly community event).

Properties that are being used for the provision of sports and leisure (including the viewing of such activities)

  • Casinos, gambling clubs and bingo halls
  • Gyms
  • Museums and art galleries
  • Nightclubs
  • Sports grounds and clubs
  • Sport and leisure facilities
  • Stately homes and historic houses
  • Theatres
  • Tourist attractions
  • Wellness centres, spas, massage parlours

Properties that are being used for the assembly of members of the public

  • Clubhouses, clubs and institutions
  • Public halls

Properties that are used for Hotels, guest, and boarding premises and self-catering accommodation

Where the non-domestic part is being used for the provision of living accommodation as a business:

  • Caravan parks and sites
  • Holiday homes
  • Hotels, Guest and Boarding Houses

Properties that will not benefit from the relief

The following properties are not considered retail use and are excluded from relief:

  • Financial services (eg banks, building societies, cash points, bureaux de change, short term loan providers)
  • Medical services. (eg vets, dentists, doctors, osteopaths, chiropractors,
  • Post office sorting offices
  • Professional services (eg solicitors, accountants, insurance agents/financial advisers)
  • Properties that are not reasonably accessible to visiting members of the public

Please note - the list set out above is not intended to be exhaustive as it would be impossible to list the many and varied uses that exist within the qualifying purposes. There will also be mixed uses. However, it is intended to be a guide for the types of uses that the government considers for this purpose to be eligible for relief.

The council will determine whether properties not listed are broadly similar in nature to those above and, if so, to consider them eligible for the relief. Conversely, properties that are not broadly similar in nature to those listed above will not be eligible for the relief.

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