Business rates guidance: 2022/23 Retail, Hospitality and Leisure Relief Scheme
This guidance is intended to support local authorities in administering the 2022/23 Retail, Hospitality and Leisure Relief Scheme.
Applies to England
Documents
Details
At the Budget on 27 October 2021 the Chancellor announced the introduction of a new business rates relief scheme for retail, hospitality and leisure properties worth almost £1.7 billion in 2022/23. This will support the businesses that make our high streets and town centres a success and help them to evolve and adapt to changing consumer demands.
The 2022/23 Retail, Hospitality and Leisure Business Rates Relief Scheme will provide eligible, occupied, retail, hospitality and leisure properties with a 50% relief, up to a cash cap limit of £110,000 per business.
This document provides guidance to authorities about the operation and delivery of the policy. The government anticipates that local authorities will include details of the relief to be provided to eligible ratepayers for 2022/23 in their bills for the beginning of the 2022/23 billing cycle.