50% Retail, Hospitality and Leisure Relief

At the Budget on 27 October 2021, the Chancellor announced that eligible ratepayers will receive 50% relief on their business rates bills for the year 2022/23 up to a maximum cash cap of £110,000. Relief will be provided to eligible occupied retail, hospitality and leisure properties in 2022/23. Your current rates bill may include this relief.

The Government guidance for this relief scheme can be found on GOV.uk. The guidance gives details about how the scheme operates and specifies which types of business are eligible for Retail, Hospitality and Leisure Relief.

In line with the conditions set by the government, a ratepayer may only claim up to £110,000 of support under the 2022/23 Retail, Hospitality and Leisure Relief Scheme for all of their eligible hereditaments. This cash cap applies at a Group company level (so holding companies and subsidiaries cannot claim up to the cash cap for each company) and also to organisations which, although not a company, have such an interest in a company that they would, if they were a company, result in its being the holding company.

Furthermore, the Retail, Hospitality and Leisure Relief Scheme is subject to the subsidies chapter within the UK-EU Trade and Cooperation Agreement (TCA). The subsidies chapter within the TCA only applies to subsidies over the value of approximately £343,000 per beneficiary over a 3-year period (consisting of the current financial year and the two previous financial years) (the Small Amounts of Financial Assistance limit). Extended Retail Discounts granted in 2020/21 or 2021/22 do not count towards the limit. Covid business grants received from local government and any other subsidy claimed under the Small Amounts of Financial Assistance limit over the 3 year period should be counted.

Therefore, to claim the Retail, Hospitality and Leisure relief you must not have exceeded either the £110,000 cash cap for 2022/23 or the Small Amounts of Financial Assistance limit of £343,000 over 3 years (including 2022/23).

What do I need to do now?

That depends.

  • You do not need to do anything if you (or your business) have not received any other 2022/23 Retail, Hospitality and Leisure Relief for premises other than the one to which your bill relates and you have not received more than the Small Amounts of Financial Assistance of £343,000 over 3 years (including 2022/23).
  • If you (or your business) have received the 2022/23 Retail, Hospitality and Leisure Relief on other properties but to a level below the £110,000 cash cap, and you have not received more than the Small Amounts of Financial Assistance of £343,000 over 3 years (including 2022/23), then do the following:
  • If you (or your business) have received the 2022/23 Retail, Hospitality and Leisure Relief on other properties and you have exceeded the £110,000 cash cap or you have received more than the Small Amounts of Financial Assistance limit of £343,000 over three years (including 2022/23), then do the following:

The Government and Burnley Borough Council will not tolerate any business falsifying their records or providing false evidence to gain this discount, including claiming support above the cash cap or the exemption threshold. A ratepayer who falsely applies for any relief, or provides false information or makes false representation in order to gain relief may be guilty of fraud under the Fraud Act 2006 and is liable to face prosecution.

Post expires at 2:17pm on Wednesday February 1st, 2023

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