5. Apply for 2023/24 Retail, Hospitality & Leisure Rates relief
The 2023/24 Retail, Hospitality & Leisure Rates relief provides eligible, occupied, properties that are visited by members of the public, with 75% rates relief, up to a cash limit of £110,000 per business.
Some examples of eligible properties are:
• shop
• restaurant, café, bar or pub
• cinema or music venue
• hospitality or leisure business - for example, a gym, a spa or a hotel
Government guidance on the full scheme is available in the Business rates relief: Retail, hospitality and leisure relief section of their website.
If you opt out of retail, hospitality and leisure relief for the 2023 to 2024 tax years you cannot change your mind.
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