Retail, leisure and hospitality discount
The Retail, Hospitality and Leisure Business Rates Relief Scheme gives discounts on business rates for eligible occupied properties.
The table shows the amount of relief available for different tax years.
| Tax year | Discount after other reliefs have been applied |
|---|---|
| 1 April 2024 to 31 March 2025 | 75% up to a total £110,000 |
| 1 April 2025 to 31 March 2026 | 40% up to a total £110,000 |
There is no rateable value limit that applies to the scheme.
Furthermore, the Retail, Hospitality and Leisure Relief Scheme is subject to the Minimal Financial Assistance limits under the Subsidy Control Act. This means no recipient can receive over £315,000 over a 3-year period.
Eligibility
The full eligibility criteria and qualifying conditions are explained in:
If you occupy more than one property, you can apply for relief on each property. The total amount of relief for all the properties together cannot be above £110,000 each financial year or in excess of £315,000 over a 3-year period.
Eligibility for relief stops when your business no longer meets the qualifying conditions.
Apply for new relief or extend existing relief
To receive relief, you must apply via our online application form.
You will need to submit a separate claim for each eligible property.
If relief was previously automatically awarded on your annual bill, you must complete the application form to continue receiving it. Your relief may be stopped if you do not apply.
Before you apply
You should check whether your property qualifies by reading part 2 and part 4 of Business Rates Relief: 2025/26 Retail, Hospitality and Leisure Scheme. The application form will ask you to declare that your business complies with the conditions detailed in Part 4 of .
If you are an agent completing this form on behalf of a business or organisation, you must ensure an up to date Letter of Authority (LOA) has been sent to us which confirms you are authorised to act on their behalf.
If you no longer qualify for the relief
You must tell us as soon as possible if your business is no longer entitled to Retail, Hospitality and Leisure Business Rate Relief that you are receiving. You can do this via our online form.
Page last updated: 25 February 2024