Expanded Retail Discount and Nursery Discount

At the Budget on 3 March 2021, the Chancellor announced that eligible ratepayers will receive a discount on their business rates bills for the year 2021/22 of 100% for the first three months and 66% for the remainder of the year.

In line with the conditions set by the government for the funding of this relief, ratepayers may for the period from 1 July 2021 onwards only claim up to £2 million of Expanded Retail Discount in 2021/22 for hereditaments which based on the coronavirus rules at 5 January 2021 would have been required to closed and £105,000 for other eligible properties and nurseries (up to a cap of £2 million for all properties). 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.

New bills with the 66% discount adjustment will be issued in August 2021. All businesses will be asked to check their eligibility to this discount and to notify us if they either are in breach of the cash cap or no longer wish to claim the discount.

If either of these apply, please complete the online form.

If we have ceased your relief from 1 July 2021 and you do not breach the cash cap and want to continue either the Expanded Retail Relief or Nursery Relief after 1 July then please complete this form.

Further information on both schemes can be found on Gov.uk: