Reliefs and discounts

Some properties are eligible for discounts from their local council on their business rates. This is called business rate relief or discount. Some of these schemes are applied automatically whilst others the liable registered rate payer needs to apply for.

The current schemes are summarised below.  

Expanded Retail Discount 2021 to 2022

At the Budget on Wednesday 3 March 2021 the Chancellor announced that the government would provide, as a temporary measure for 2021 to 2022, additional business rates support for eligible retail, hospitality and leisure businesses in England occupying a qualifying property. This is an extension of the discount scheme implemented in 2020 to 2021 with some amendments to the previous scheme.

The discount scheme will provide 100% relief on your bill for the first three months, from 1 April 2021 to 30 June 2021, and then the relief will be at 66% for the remaining period, from 1 July 2021 to 31 March 2022.

Expanded Retail Discount 2021 to 2022

Nursery (childcare) Discount 2021 to 2022

At the Budget on Wednesday 3 March 2021 the Chancellor announced that the government would provide, as a temporary measure for 2021/22, the Nursery (childcare) Discount Scheme based on the 2020 to 2021 scheme.

This is for eligible properties which are occupied by providers on Ofsted’s Early Years register and which are wholly or mainly used for the provision of the Early Years Foundation Stage.

The discount scheme will provide 100% relief on your bill for the first three months, from 1 April 2021 to 30 June 2021, and then the relief will be at 66% for the remaining period, from 1 July 2021 to 31 March 2022.

Nursery (childcare) Discount 2021 to 2022

Small business rate relief

Small business rate relief is available to ratepayers who occupy one property in England with a rateable value of up to £15,000. A property with a rateable value under £12,000 will have 100% relief applied, and properties between £12,001 to £15,000 will have relief applied on a sliding scale from 100% to 0%.

Small business rate relief

Discretionary rate relief

This discretionary rate relief scheme enables the council to grant relief which is in the best interest of the residents and taxpayers of Salford and generates local benefit. Discretionary relief is limited to a maximum of 85%.

Discretionary rate relief

COVID-19 Additional Relief Fund (CARF) 

On 25 March 2021 the government announced a new COVID-19 Additional Relief Fund (CARF) of £1.5 billion. The fund is available to support those businesses affected by the pandemic but are not eligible for existing support linked to business rates. 

In December 2021, the government published guidance for local authorities on COVID-19 Additional Relief Fund (CARF) on its website which can be referred to. 

We are currently working to devise a scheme that meets the government’s guidance criteria and will update this webpage with information about how we are administering the awards as soon as possible. 

The relief is available to reduce chargeable amounts of business rates in 2021/2022 

The government has made clear that the following are not eligible for this additional business rates relief. 

  • Ratepayers who for the same period of the relief either are or would have been eligible for the Extended Retail Discount (covering Retail, Hospitality and Leisure), the Nursery Discount or the Airport and Ground Operations Support Scheme (AGOSS). Essentially, this means that shops, restaurants, cafes, drinking establishments, cinemas, live music and leisure venues, hotels, guests and boarding premises and self-catering accommodation are excluded from this relief
  • a property for a period when it is unoccupied (other than property which has become closed temporarily due to the government’s advice on COVID-19, which should be treated as occupied for the purposes of this relief)

The relief is available to reduce the liability in respect of 2021/22 and those eligible are: 

  • Businesses rates payers with  occupied liability for the 2021/2022 financial year to pay after the deduction of other reliefs.  
  • Businesses which have been adversely affected by the pandemic and have been unable to adequately adapt to that impact

Awards are likely to amount to a subsidy allowance and therefore any relief provided under this scheme will need to comply with the UK’s domestic and international subsidy control obligations.  

COVID-19 Additional Relief Fund (CARF), Additional Relief Fund, COVID Additional Relief Fund
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