Retail Discount Relief and Nursery Relief

Retail Discount Relief

You could qualify for retail discount if your business is a:

• shop
• restaurant, café, bar or pub
• cinema or music venue
• hospitality or leisure business - for example, a gym, a spa, a casino or a hotel

What you’ll get

If you’re eligible, you could get:

• 100% off your business rates bills for the 2020 to 2021 tax year (1 April 2020 to 31 March 2021)
• 100% off your business rates bills for the first 3 months of the 2021 to 2022 tax year (1 April 2021 to 31 March 2022)
• 66% off your business rates bills for the rest of the 2021 to 2022 tax year (1 July 2021 to 31 March 2022) - up to a total value of £2 million

If your business was legally allowed to open during the national lockdown starting 5 January 2021, your discount for 1 July 2021 to 31 March 2022 will be capped at £105,000 rather than £2 million.

You can get the retail discount on top of any other business rates relief you’re eligible for.

If you opt out of the retail discount for the 2021 to 2022 tax year you cannot change your mind.

Nurseries Discount Relief

You could qualify for nurseries discount if both:

• your business is on Ofsted’s Early Years Register
• your premises is wholly or mainly used to provide the Early Years Foundation Stage of education

What you’ll get

If you’re eligible, you could get:

• 100% off your business rates bills for the 2020 to 2021 tax year (1 April 2020 to 31 March 2021)
• 100% off your business rates bills for the first 3 months of the 2021 to 2022 tax year (1 April 2021 to 31 March 2022)
• 66% off your business rates bills for the rest of the 2021 to 2022 tax year (1 July 2021 to 31 March 2022) - up to a total value of £105,000

You can get the nurseries discount on top of any other business rates relief you’re eligible for.

If you opt out of the nurseries discount for the 2021 to 2022 tax year you cannot change your mind.