Guidance

Business rates: expanded retail discount - guidance

Guidance on the operation of expanded retail discount 2020 to 2021 coronavirus response, announced at Budget 2020.

Documents

Expanded retail discount 2020 to 2021: coronavirus response – local authority guidance

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Details

This document provides guidance to local authorities about the implementation of the government’s expanded retail discount coronavirus response 2020 to 2021, 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.

Following the announcement on 23 March 2020 of further measures to limit the spread of coronavirus, the government confirmed that that some of the exclusions for this relief, such as estate agents and letting agents, have been removed, so that retail, leisure, and hospitality properties that will have been forced to close as a result of the COVID-19 restriction measures will now be eligible for the relief.

Published 30 November 2018
Last updated 2 April 2020 + show all updates
  1. Guidance updated to confirm that the government’s assessment that the expanded retail discount is not a state aid, and that local authorities should therefore award relief to all eligible properties.

  2. Guidance updated so that certain properties previously excluded from the relief, but that have been forced to close as a result of coronavirus restrictions, will now be eligible for the relief.

  3. Added: Expanded retail discount 2020 to 2021: coronavirus response – local authority guidance.

  4. Added Business rates: retail discount 2020 to 2021 - local authority guidance

  5. First published.