Retail, hospitality and leisure relief
The business rates relief scheme for retail, hospitality and leisure properties supports the businesses that make our high streets and town centres a success. It helps them to evolve and adapt to changing consumer demands.
To be eligible, your premises must be occupied and be mainly used to sell goods, services, or food and drink to visiting members of the public.
Eligible premises will automatically receive a discount on their bill of:
- up to 50% for the 2022/23 financial year, up to a cash cap limit of £110,000 per business
- up to 75% for the 2023/24 financial year, up to a cash cap limit of £110,000 per business
Premises eligible for the discount
Choose the main function of your business from the list below for more information about the types of eligible retail premises.
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Sale of goods
Premises that are being used for the sale of goods to visiting members of the public. These include:
- shops such as florists, bakers, butchers, grocers, greengrocers, jewellers, stationers, off licences, chemists, newsagents, hardware stores, supermarkets, charity shops
- opticians
- Post offices
- furnishing shops or display rooms such as shops selling carpets, double glazing or garage doors
- car or caravan show rooms
- second-hand car lots
- markets
- petrol stations
- garden centres
- art galleries where art is for sale or hire
Provide a service
Premises that are used for the provision of the following services to visiting members of the public. These include:
- hairdressers
- nail bars
- beauty salons
- tanning shops
- shoe repairs or key cutting
- travel agents
- ticket offices for theatres
- dry cleaning shops and launderettes
- computer, TV or domestic appliance repairs
- funeral directors
- tool hire
- car hire
Sale of food or drink
Premises that are being used for the sale of food and/or drink to visiting members of the public. These include:
• restaurants
• takeaways
• sandwich shops
• coffee shops
• pubs
• bars
Sports, leisure and public facilities
Premises that are being used for the provision of sport, leisure and facilities to visiting members of the public. These include:
- cinemas
- live music venues
- sports grounds and clubs
- 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
Halls and clubhouses
Premises that are being used for the assembly of visiting members of the public. These include:
- public halls
- clubhouses, clubs and institutions
Hotels, guest and boarding premises and self-catering accommodation
Premises where the non-domestic part is being used for the provision of living accommodation as a business. These include:
- hotels, guest and boarding Houses
- holiday homes
- caravan parks and sites
There is government guidance on the types of businesses that fall within each of the above categories. We will consider this and use our discretion when making any decision regarding discounts.
Premises not eligible for the discount
Premises which we do not consider to be retail use for the purpose of this discount are:
- financial services such as banks, building societies, cash points, bureau de change, payday lenders, betting shops, pawn brokers
- medical services such as dentists, doctors, osteopaths, chiropractors and vets
- professional services such as solicitors, accountants, insurance agents, financial advisers
- Post Office sorting offices
- retail properties that are not reasonably accessible to visiting members of the public
Cash cap
No business rate payer can in any circumstances exceed the £110,000 cash cap across all of their properties in England.
If a company has a qualifying connection with another, they must be considered as one company when applying the cash cap.
The qualifying connection is:
- when one company is a subsidiary of another,
- where both or more companies are subsidiaries of a parent company
- an individual named as a ratepayer of a premises holds an interest in a company occupying another premises
How to apply
In most cases this relief award will be automatically placed on your account and should be showing on your annual business rate demand notice issued in March.
If you believe you are eligible and the relief is not showing on your business rates bill you will need to download, complete and return a retail relief application form.
You can return the form by:
- email: businessrates@southglos.gov.uk
- post: South Gloucestershire Council, Department for Resources and Business Change, Revenues Services, PO Box 1953, Bristol, BS37 0DE