We appreciate that this is a difficult time for many businesses and that coronavirus is having a significant impact on the economy. Please see our latest information on business rates.
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 2020/2021 with some amendments to the previous scheme.
The cash cap is the discount limit a ratepayer can receive across all their premises the business occupies that are eligible for relief in England.
Read the government issued guidance on the operation of the scheme.
Ratepayers, on a self-assessment basis, need to inform the council if by receiving the discount they would breach the cash caps and therefore wish to opt out of the discount being applied. This can be done by using the online refusal form below.
The discount will be automatically awarded to businesses deemed to qualify, based on those currently in receipt of the discount applied in 2020/2021 unless the business contacts the council to refuse the discount being applied. For example, if applying the discount would breach the cash cap.
If you feel your business fits the criteria for the discount and have not had the discount applied to your bill you can apply using the online form below.
Businesses may choose to opt out of support by notifying us that they wish to refuse the discount in relation to the premises the bill refers to. This may be because the cash cap has been exceeded on receipt of the discount on other properties occupied by the business.
You can let us know if this is the case by using the online form below.
Please be aware that once you have refused the discount, you cannot withdraw your refusal for all or any part of the discount period.
You will receive your first business rates bill for 2021 to 2022 during April 2021. This first bill will show the 100% discount which only applies for the first three months of the financial year from 1 April 2021 to 30 June 2021.
A revised bill will be issued in June 2021 with the discount reduced to 66% in line with government guidance and subject to cash cap. The 100% discount on will end on 30 June 2021. The revised bill will show the business rates payable for the period 1 July 2021 to 31 March 2022.
If you (or if appropriate a company in your Group) have received Expanded Retail Discount on any other property and have not exceeded the cash cap limits then you should complete the online declaration form below by including all other Expanded Retail Discount you are in receipt of for premises other than the one to which your bill and letter relates to confirm that the award of Expanded Retail Discount does not exceed the cash cap for 2021 to 2022.
Details on paying this second bill are available on our How to Pay page.
If you wish to pay by Direct Debit you must set up a new mandate, even if you have previously paid via this option. We cannot continue your previous instruction if more than 13 months have passed since the last payment was made. This would be the case for all businesses receiving the retail discount during 2020 /2021.
This instruction can easily be arranged before your second bill is issued in June 2021.
To be eligible for this discount, the retail premises as per government guidance must:
Get more details of properties which will benefit from the expanded retail discount.
Premises being used for the following will not be eligible for the discount:
This page was last updated on 24 June 2021