Business rates: expanded retail discount 2021 to 2022 - local authority guidance
Guidance for local authorities in administering the expanded retail discount 2021 to 2022 coronavirus response, announced at Budget 2021.
Applies to England
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This document provides guidance to local authorities about the implementation of the government’s Expanded Retail Discount 2021 to 2022 coronavirus response, to support local authorities’ operation and delivery of the scheme.
The guidance sets out the criteria which central government considers for the purpose of this scheme to be eligible for this discount. The guidance does not replace existing legislation.
As announced at the Budget on 3 March 2021 by the Chancellor, the government will continue to provide eligible retail, hospitality and leisure properties in England with 100% business rates relief from 1 April 2021 to 30 June 2021. This will be followed by 66% business rates relief for the period from 1 July 2021 to 31 March 2022, capped at £2 million per business for properties that were required to be closed on 5 January 2021, or £105,000 per business for other eligible properties.