Relief and exemptions

Expanded Retail Discount 2020-21

From 1 April 2020 until 31 March 2021, 100% retail discount was available to occupied retail properties with a rateable value of less than £51,000.

To qualify, the retail property should be wholly or mainly used as a shop, restaurant, cafe or drinking establishment.

The expanded relief also extends to hospitality and leisure properties.

Expanded Retail Discount 2021-22

The expanded retail discount scheme for 2020-21 is being extended for 3 months at 100% discount for the period 1 April 2021 to 30 June 2021.

For the period 1 July 2021 until 31 March 2022, a discount of 66% will apply to the remaining charge. 

You will need to budget for the remainder of the charge that will become due when you receive your revised bill in June.

There are cap limits and conditions specific to the provision of the 66% relief:

• Cash cap limit of relief up to £2,000,000 for businesses that were required to close as at 5 January 2021
• Cash cap of relief up to £105,000 for businesses permitted to open at that date

For more details please see the retail discount guidance.

Nursery Discount

The nursery discount scheme for 2020-21 is also being extended for 3 months at 100% discount for the period 1 April 2021 to 30 June 2021.

For the period 1 July 2021 until 31 March 2022, a discount of 66% will apply to the remaining charge. 

You will need to budget for the remainder of the charge that will become due when you receive your revised bill in June.

There are cap limits and conditions specific to the provision of the 66% relief. From 1 July 2021, a person may only receive nursery discount relief of up to £105,000 in 2021/22, ignoring any relief for the period before 1 July 2021. 

For more details please see the Nursery guidance

Opt Out

You can opt out of these discounts if you want to.

If you wish to opt out of either the Retail Discount scheme or the Nursery Discount scheme you can do so by completing the following online form. Please note that once submitted you cannot change your decision. If you have multiple properties that you wish to opt out of the relief for, you must complete the form for each of the properties in turn.