Business Rates relief, exemptions and discounts
Depending on the type of business you run, you can apply for certain types of relief on your business rates bill, such as:
- relief for certain youth organisations
- relief for certain sporting organisations
- rural rate relief
- hardship relief
- small business rate relief*
- a period of relief for empty non-domestic properties
- relief for charities and other non-profit making organisations
- Improvement Relief
- Transitional Relief
- Supporting small business relief
- Pubs and live music venues relief
- Retail, hospitality & leisure relief (up to 31/03/2026)
For further details about mandatory and discretionary rates relief please view our policy documents.
* To apply for small business rate relief, click the link above to download an application form. For information about any other relief or discount please email us to check.
You can also find out more on the GOV.UK website.
Empty commercial property
You don’t have to pay business rates on empty buildings for three months from the first day they become vacant.
After this time, most businesses must pay full business rates.
Some properties can get extended empty property relief:
- industrial premises such as warehouses are exempt for a further three months
- listed buildings, until they are reoccupied
- where they have a rateable value under £2,900, until they are reoccupied
- when owned or leased by charities - only if the property’s next use will be mostly for charitable purposes
- when owned or leased by community amateur sports clubs - only if the next use will be mostly as a sports club
If the property changes ownership in the period of relief, the new ratepayer will only be allowed the remainder of the entitlement. Contact us as soon as your property becomes vacant.
Exempted commercial buildings
Certain properties are exempt from business rates and do not appear in the HMRC Valuation Office valuation list.
Exemptions include:
- agricultural land and buildings, including fish farms
- buildings used for training or welfare of disabled people
- buildings registered for public religious worship or church halls
- drainage authority property
- public parks
If you are unsure if your building or business comes under any of these or you have received a bill and don't think you should have, please contact us.
You can also find out more on the GOV.UK website.
Retail, Hospitality and Leisure Relief
At the Autumn Budget on 30 October 2024, the Chancellor announced an extension of the business rates relief scheme for retail, hospitality and leisure properties (RHL). The scheme was designed to support the businesses that make our high streets and town centres successful, and to help them evolve and adapt to changing consumer demands.
The Retail, Hospitality and Leisure Business Rates Relief Scheme provided eligible, occupied retail, hospitality and leisure properties with percentage relief, as shown in the table below, up to a cash cap of £110,000 per business.
| Financial Year | Percentage of RHL relief |
|---|---|
| 2023-24 | 75% |
| 2024-25 | 75% |
| 2025-26 | 40% |
The relief scheme ended on 31 March 2026 and was replaced by the Retail, Hospitality and Leisure multipliers from 1 April 2026.
If you believe you were eligible for the relief scheme and it is not shown on your bill, please contact us.
Which properties can benefit from Retail Discount?
Properties that will benefit from the relief will be occupied hereditaments with a rateable value of less than £51,000, that are wholly or mainly being used as shops, restaurants, cafes and drinking establishments.
We consider properties that are being used for the sale of goods, including food and drink, or the provision of services to visiting members of the public to include:
- shops, such as florists, bakers, butchers, grocers, greengrocers, jewellers, stationers, off licences, chemists, newsagents, hardware stores and supermarkets
- charity shops
- opticians
- post offices
- furnishing shops or display rooms, such as carpet shops, double glazing, garage doors
- car or caravan show rooms
- second hand car lots
- markets
- petrol stations
- garden centres
- art galleries, where art is for sale or hire
- hair and beauty services, such as hairdressers, nail bars, beauty salons and tanning shops
- shoe repairs and key cutting
- travel agents
- ticket offices, for example, at the theatre
- dry cleaners
- launderettes
- PC/TV domestic appliance repair
- funeral directors
- photo processing
- tool hire
- car hire
- restaurants
- takeaways
- sandwich shops
- coffee shops
- pubs
- bars
- cinemas and music establishments
Which properties do NOT qualify for Retail Discount?
Please note that the following types of uses are not eligible for the retail discount scheme:
i) Properties that are being used for the provision of the following services to visiting members of the public:
- financial services, such as banks, building societies, cash points, bureau de change, payday lenders, betting shops and pawn brokers
- other services, such as estate agents, letting agents and employment agencies
- medical services, such as vets, doctors, osteopaths and chiropractors
- professional services, including solicitors, accountants, insurance agents/financial advisers and tutors
- post office sorting office
ii) Properties which are not reasonably accessible to visiting members of the public.
In line with the conditions set by the government, a ratepayer may only claim up to £110,000 of support under the 2025/26 Retail, Hospitality and Leisure Relief Scheme for all of their eligible hereditaments. This cash cap applies at a Group company level (so holding companies and subsidiaries cannot claim up to the cash cap for each company) and also to organisations which, although not a company, have such an interest in a company that they would, if they were a company, result in its being the holding company.
Furthermore, the Retail, Hospitality and Leisure Relief Scheme is subject to the Minimal Financial Assistance limits under the Subsidy Control Act. This means no recipient can receive over £315,000 over a 3-year period (consisting of the current financial year and the 2 previous financial years). Covid business grants received from local government and any other subsidy claimed under the Minimal Financial Assistance or Small Amounts of Financial Assistance limit over the 3-year period should be counted.
Please remember - it is your responsibility to tell us if you have been awarded this discount but do not qualify.
Please Note: Retail, Hospitality & Leisure relief will cease on 31st March 2026. Any assistance for retail, hospitality & leisure will be administered through the RHL Multipliers, effective from 1st April 2026.