Retail Hospitality and Leisure Relief 2025
How much relief is available?
The Retail Hospitality and Leisure Relief Scheme will continue during 2025, with some slight alterations.
Businesses in occupied properties which are wholly or mainly being used:
- as shops, restaurants, cafes, drinking establishments, cinemas or live music venues
- for assembly and leisure; or
- as hotels, guest & boarding premises or self-catering accommodation
Read the retail, hospitality and leisure relief 2025 criteria in more detail
How much relief is available?
Reductions of 40% are available up to a cap of £110,000 per business in England. Reductions are also subject to subsidy control rules.