Retail Hospitality and Leisure Relief 2025
How we calculate the relief?
Eligibility and relief are calculated on a daily basis. This is after any other reductions have been applied. Relief ends on 31 March 2026 or when the business no longer meets the criteria, whichever is the earliest.
Ratepayers that occupy more than one property will be entitled to relief for each of their eligible properties. This is subject to the cash caps.
We will recalculate the relief if there is a retrospective change to eligibility. For example:
- a backdated increase in rateable value in future years
- a reduction which reduces the gross rates payable.
- a new hereditament created as a result of a split or merger during the financial year
- where there is a change of use, this will be considered afresh for the relief on that day.