Business Rates Holiday for Retail, Hospitality and Leisure

England

In response to COVID-19, businesses in the retail, hospitality and leisure sectors will not have to pay business rates for the 2020-21 tax year. If your business received a retail discount in the 2019-20 year, you will be rebilled by your local authority as soon as possible.

Who can use the scheme?

You are eligible if your business is based in England and if it is in the retail, hospitality and/or leisure sectors. This includes businesses wholly or mainly used as shops, restaurants, cafes, drinking establishments, cinemas, live music venues, for assembly or leisure, as hotels, boarding accommodation or self-catering accommodation, 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.

When can I access the scheme?

This will apply to your business rates bill 2020-21. Local authorities may have to reissue your bill and are doing this as soon as possible.

How do I access the scheme?

1. No action required – local authorities will apply this to your bill.
2. This will apply to business rates bills for the 2020/2021 tax year. However, local authorities may have to reissue bills. We understand they will do this as soon as possible.
3. To understand the value of the benefit to your business, visit the government’s business rates calculator. 

Scotland

Businesses in the retail, hospitality and leisure sectors will get 100% rates relief during the coronavirus crisis.

Who can use the scheme?

You are eligible if your business is based in Scotland and if it is in the retail, hospitality and/or leisure sectors. This includes businesses wholly or mainly used as shops, restaurants, cafes, drinking establishments, cinemas, live music venues, for assembly or leisure, as hotels, boarding accommodation or self-catering accommodation. To get this relief, a property has to be occupied. Properties that have closed temporarily due to the government’s COVID-19 advice will be treated as occupied.

When can I access the scheme?

This will apply to your business rates bill 2020-21. 

How do I access the scheme?

1. No action required – local councils will apply this to your bill.

Wales

Businesses in the retail, hospitality and leisure sectors will get 100% rates relief in response to the COVID-19 crisis.

Who can use the scheme?

The scheme will apply to all eligible ratepayers with a rateable value of £500,000 or less. You are eligible if your business is based in Wales and if it is in the retail, hospitality and/or leisure sectors. This includes businesses wholly or mainly used as shops, restaurants, cafes, drinking establishments, cinemas, live music venues, for assembly or leisure, as hotels, boarding accommodation or self-catering accommodation. 

When can I access the scheme?

This will apply to your business rates bill 2020-21. Local authorities are administering the relief scheme.

How do I access the scheme?

1. No action required – local authorities will apply this to your bill.

Northern Ireland

All businesses due to pay rates in April 2020 will receive a payment holiday until June 2020. When rate bills issue in June 2020, ratepayers can still choose to pay their bill in monthly instalments between June 2020 and March 2021. This means that no rates will be charged for April, May and June 2020. This automatically reduces the 2020-21 annual rate bill for business ratepayers by 25 per cent. This amount does not need to be paid back.

Who can access the scheme?

Any business based in Northern Ireland.

When can I access the scheme?

This will apply to your business rates bill between April 2020 and June 2020.

How do I access the scheme?

This will happen automatically. Ratepayers do not need to request to have their rate bill deferred until June 2020. Monthly Direct Debit payment plans will be automatically updated to collect payments between June 2020 and March 2021.