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Retail, Hospitality and Leisure Relief scheme

This is a new rate relief scheme to support businesses in the retail, hospitality and leisure sectors. 

The retail, hospitality and leisure rate relief scheme applies for the financial year 1 April 2024 to 31 March 2025, for properties that are occupied and wholly and mainly being used for business purposes including:

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

The rate relief is 75% of the business rates that would otherwise be payable for the 2024/25 financial year, subject to the following cash caps and subsidy rules:

Cash cap

The maximum amount of retail, hospitality and leisure rates relief a ratepayer can receive across all of their business properties is subject to a cash cap limit of £110,000 per annum. The cash cap applies at a group company/organisation level, so holding companies and subsidiaries cannot claim the cash cap for each company.


The retail, hospitality and leisure rate relief scheme is regarded as a subsidy and subject to the UK's domestic and international subsidy control obligations.

For the 2024/25 financial year, the subsidy limit under the Minimal Financial Assistance threshold is £315,000 per beneficiary over the 3-year period, 1 April 2021 to 31 March 2024.

For the Retail , Hospitality and Leisure Relief scheme, businesses may choose to opt out of the support by providing the billing authority notification of their request to refuse support, per eligible hereditament.

If you do not have your form or need another you can download one here refusal of Retail, Hospitality and Leisure Discount form.

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