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Retail Hospitality and Leisure Relief 2022

Who can receive relief?

Retail discounts for 2019 to 2021, have been replaced by Retail Hospitality and Leisure Relief 2022.

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 2022 criteria in more detail