For 2023/24 the Government announced a new relief scheme providing eligible, occupied, retail, hospitality and leisure properties with a 75% relief, up to a cash limit of £110,000 per business.
Ratepayers occupying more than one property will be entitled to Retail Relief for each of their eligible properties, subject to the Cash Cap limit.
This relief can be refused. If you do not wish to claim this relief please contact us via our online form
The Government has provided the following guidance to councils:
Which properties will benefit from relief?
Eligible businesses will include those which are wholly or mainly* used:
- as shops, restaurants, cafes, drinking establishments, cinemas and live music venues
- for assembly and leisure
- as hotels, guest and boarding premises and self-catering accommodation.
* Wholly or mainly means that 100% (wholly) or 50% (mainly) of trade is conducted with visiting members of the public at the premises.
The Council will consider each award based on individual merits and reserves the right to decline or withdraw an award.
Your property will not get a discount if it's being used for the following:
- financial services, such as banks, building societies, bureau de change, payday lenders, betting shops, pawn brokers, cash points
- professional services such as estate agents, letting agents, employment agencies, solicitors, accountants, insurance agents/ financial advisers, tutors
- medical services such as dentists, doctors, osteopaths, chiropractors and vets
- post office sorting offices.
Your property will not be eligible for expanded retail relief if it is not reasonably accessible to visiting members of the public. For the purpose of this scheme, this would include properties which do not have a customer facing ‘front of house’. In the normal course of events, members of the public would be able to attend a retail premises in person. The business in question must sell wholly or mainly (at least 50% of trade) to visiting members of the public to qualify for relief. Examples where relief would not be granted would include skip hire, industrial units, scaffolding services etc where attendance in person does not normally occur or if it does, the trade from visiting members of the public does not constitute at least 50% of that businesses' sales.
State Aid replaced by Subsidy Control Regulations
State guidance was withdrawn on 1 January 2021. The Brexit transition period has ended and new rules on Subsidy Control now apply. For current information and to see how this may affect your business please go to the Government's website for guidance on Subsidy Control. If you believe your business will exceed the new subsidy control limits you must contact the Business Rates team via our online contact form to ask for any relief already awarded to be removed from your account.
Application of Retail Relief
Sandwell Business Rates team identified those businesses eligible for the 2023/24 75% Retail, Hospitality and Leisure Relief Scheme and automatically awarded this on eligible accounts.
Any business that has not received the above relief and feel they meet the eligibility criteria and cash cap rules will need to make an application for relief.
2024/25 Retail, Hospitality and Leisure Relief Scheme
The government announced during the Autumn Statement 2023 that it would be extending the 75% Retail, Hospitality and Leisure relief scheme, up to £110,000 per business.
Sandwell’s Business Rates team will identify those businesses eligible for the relief and automatically award this on eligible accounts. This will be shown on the Annual bills issued for 2024/25 in March 2024.
From April 2024 there will also be an online application form available for any businesses that have not been automatically awarded the 75% relief and feel they meet the eligibility criteria and cash cap rules.