4. 2023/24 Retail, Hospitality & Leisure (RHL) Relief
Occupiers of property mainly used by visiting members of the public in the RHL sectors, may qualify for a 75% rates relief, provided certain criteria is met.
- Businesses that provide financial, medical, legal & accounting services are not eligible retail businesses.
- A property used by a business in the RHL sectors, that is not directly used by visiting members of the public, are not eligible for this rates relief.
A ratepayer can claim up to £110,000 of support under the 2023/24 RHL Rates Relief Scheme for all their properties. This cash cap applies at a group company level (i.e holding companies & subsidiaries cannot claim up to the cash cap for each company in the group).
The RHL Relief Scheme is subject to the Minimal Financial Assistance limits under the Subsidy Control Act.
The Government’s guidance on 2023/24 RHL Rate Relief and the subsidy control rules are available at: 2023/24 RHL