Retail business rate relief form

Who can apply

To be entitled to Expanded Retail Discount, your premises will be occupied and must be wholly or mainly being used as:

• as shops, restaurants, cafes, drinking establishments, cinemas and live music venues
• for assembly and leisure
• as hotels, guest & boarding premises and self-catering accommodation

We consider shops, restaurants, cafes, drinking establishments, cinemas and live music venues to mean:

• premises that are being used for the sale of goods to visiting members of the public:
  • shops, such as florists, bakers, butchers, grocers, greengrocers, jewellers, stationers, off licences, chemists, newsagents, hardware stores or 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
• premises that are being used for the provision of the following services to visiting members of the public:
  • hair and beauty services such as hairdressers, nail bars, beauty salons or tanning shops
  • shoe repairs or key cutting
  • travel agents
  • ticket offices, for example for theatre
  • dry cleaners or launderettes
  • PC, TV or domestic appliance repair
  • funeral directors
  • photo processing
  • tool hire
  • car hire
  • employment agencies
  • estate agents and letting agents
  • betting shops
• premises that are being used for the sale of food and/or drink to visiting members of the public:
  • restaurants
  • takeaways
  • sandwich shops
  • coffee shops
  • pubs
  • bars
• premises which are being used as cinemas
• premises that are being used as live music venues

We consider assembly and leisure to mean:

• premises that are being used for the provision of sport, leisure and facilities to visiting members of the public, including for the viewing of such activities:
  • sports grounds and clubs
  • museums and art galleries
  • nightclubs
  • sport and leisure facilities
  • stately homes and historic houses
  • theatres
  • tourist attractions
  • gyms
  • wellness centres, spas, massage parlours
  • casinos, gambling clubs and bingo halls
• premises that are being used for the assembly of visiting members of the public:
  
  • public halls
  • clubhouses, clubs and institutions

We consider hotels, guest and boarding premises and self-catering accommodation to mean premises where the non-domestic part is being used for the provision of living accommodation as a business:

• hotels, guest and boarding houses
• holiday homes
• caravan parks and sites

Coronavirus (COVID-19)

For the avoidance of doubt, premises which have closed due to the government’s advice on COVID19 should be treated as occupied for the purposes of this relief.

Who cannot apply

You cannot apply if:

• the premises are being used for the provision of the following services to visiting members of the public, such as:
  • financial services, for example banks, building societies, cash points, bureaux de change or short-term loan providers
  • medical services, such as vets, dentists, doctors, osteopaths, chiropractors
  • professional services, such as solicitors, accountants, insurance agents or financial advisers
  • post office sorting offices
• the premises are not reasonably accessible to visiting members of the public