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Expanded retail discount

Changes to the Expanded Retail Discount and Nursery (childcare) Discount

From 1 April 2020 the government expanded the Retail Discount as follows:

  • Widened the Retail Relief scheme to include the leisure and tourism industry, including hotels, cafes, restaurants, nightclubs and gyms. Properties previously not allowed retail relief including estate agents and betting shops have now also been included.
  • Removed the £51,000 rateable value ceiling level.

This then continued for 2021/22, 2022/23, 2023/24 and will continue for 2024/25 as follows:

  • 100% relief for three months from 1 April 2021 to 30 June 2021 with no cash cap, followed by 66% relief from 1 July to 31 March 2022.
  • 50% relief from 1 April 2022 to 31 March 2023.
  • 75% relief from 1 April 2023 to 31 March 2025 for eligible properties up to a cap of £110,000 per business.

View the latest guidance for Business Rates Relief on GOV.UK

All ratepayers have the option of declining their retail relief. If you wish to decline the retail relief as described in the Budget, please complete the opt-out form below.

Expanded Retail and Nursery (childcare) Discounts opt out declaration

The government and Torbay Council will not tolerate any business falsifying their records or providing false evidence to gain this discount, including claiming support above the cash cap. A ratepayer who falsely applies for any relief, provides false information or makes a false representation in order to gain relief may be guilty of fraud under the Fraud Act 2006.

Contact Business Rates