Retail Discount

and Nursery Discount

The Government announced in the Budget on 29 October 2018 that it will provide a business rates Retail Discount scheme for occupied retail properties with a rateable value of less than £51,000 in each of the years 2019/20 and 2020/21.

Retail discount, one third off the bill after allowances for any mandatory reliefs and other discretionary reliefs, will be applied to the demand notices issued for 2019/20. This was increased to 100% relief for 2020/21 and is referred to as Expanded Retail Discount and is applied to premises that are used for Retail, Hospitality and Leisure where visit members of the public easily access for the purchase of goods or services.  There is no upper limit of Rateable Value but it is subject to State Aid limits.

For the purposes of this discount, retail properties are those that are wholly or mainly being used as shops (providing goods or services to the public), restaurants, cafes and drinking establishments. From 01/04/20 this was be extended to most Retail, Hospitality and Leisure premises. Further information about the Expanded Retail Discount can be found on GOV.UK.  

At the Budget on 3 March 2021 there have been further changes see details on Business Rates Expanded Retail Discount and Nursery Discount below.  

At the Budget on 3 March 2021, the Chancellor announced further help with Business Rates during 2021/22 for eligible occupied retail, hospitality and leisure businesses. Two schemes were announced, the first being an extension of full relief for a period of 3 months which will be followed by a second scheme which provides a reduction of up to 66% on rates bills for the rest of the year. The second scheme will have a cash cap of £2m for businesses that were required to close as at 5 January 2021 and £105,000 for businesses permitted to remain open. The discounts will be provided through the discretionary rate relief scheme.

Scheme one will be a 100% discount for a fixed 3 month period from 1 April 2021 and ending on 30 June 2021 during which you will not have to make any Business Rates payments and the enclosed rates bill confirms this. We will send you an updated bill in June, which will reflect the second discount scheme beginning 1 July 2021 and ending on 31 March 2022 and this will show the amounts payable for the remainder of the year.

If you wish to refuse the discounts, you can do so at anytime up to 30 April 2022. Should you do so you cannot withdraw your refusal for either part or all of the financial year. If you would like to refuse the discount or if you are no longer the ratepayer for the property, please email us at nndr@s-norfolk.gov.uk

Further information about the Expanded Retail Discount can be found on GOV.UK

Please contact us should you have any queries.

At the Budget on 3 March 2021, the Chancellor announced further help with Business Rates during 2021/22 for eligible occupied Nurseries wholly or mainly used for the provision of the Early Years Foundation Stage. Two schemes were announced, the first being an extension of full relief for a period of 3 months which will be followed by a second scheme which provides a reduction of up to 66% on rates bills for the rest of the year. The second scheme will have a cash cap of £105,000. The discounts will be provided through the discretionary rate relief scheme.

Scheme one will be a 100% discount for a fixed 3 month period from 1 April 2021 and ending on 30 June 2021 during which you will not have to make any Business Rates payments and the enclosed rates bill confirms this. We will send you an updated bill in June, which will reflect the second discount scheme beginning 1 July 2021 and ending on 31 March 2022 and this will show the amounts payable for the remainder of the year.

If you wish to refuse the discounts, you can do so at anytime up to 30 April 2022. Should you do so you cannot withdraw your refusal for either part or all of the financial year. If you would like to refuse the discount or if you are no longer the ratepayer for the property, please email us at nndr@s-norfolk.gov.uk

Further information about the Nursery Discount can be found on GOV.UK.

Please contact us should you have any queries.

Properties that will benefit from the relief will be occupied hereditaments with a rateable value of less than £51,000, that are wholly or mainly being used as shops, restaurants, cafes and drinking establishments.

We consider properties that are being used for the sale of goods (including food & drink) or the provision of services to visiting members of the public to include:

  • Shops (such as: florists, bakers, butchers, grocers, greengrocers, jewellers, stationers, off licences, chemists, newsagents, hardware stores, supermarkets, etc)
  • Charity shops
  • Opticians
  • Post offices
  • Furnishing shops/ display rooms (such as: carpet shops, double glazing, garage doors)
  • Car/ caravan show rooms
  • Second hand car lots
  • Markets
  • Petrol stations
  • Garden centres
  • Art galleries (where art is for sale/hire)
  • Hair and beauty services (such as: hair dressers, nail bars, beauty salons, tanning shops, etc)
  • Shoe repairs/ key cutting
  • Travel agents
  • Ticket offices e.g. for theatre
  • Dry cleaners
  • Launderettes
  • PC/ TV domestic appliance repair
  • Funeral directors
  • Photo processing
  • Tool hire
  • Car hire
  • Restaurants
  • Takeaways
  • Sandwich shops
  • Coffee shops
  • Pubs
  • Bars
  • New from April 2020 - cinemas and music establishments

Please note that the following types of uses are not eligible for the retail discount scheme:

i) Properties that are being used for the provision of the following services to visiting members of the public:

  • Financial services (e.g. banks, building societies, cash points, bureau de change, payday lenders, betting shops, pawn brokers)
  • Other services (e.g. estate agents, letting agents, employment agencies)
  • Medical services (e.g. vets, doctors, osteopaths, chiropractors)
  • Professional Services (e.g. solicitors, accountants, insurance agents/financial advisers, tutors)
  • Post office sorting office; and

ii) Properties which are not reasonably accessible to visiting members of the public

 

The award of this relief must comply with EU law on State Aid (state funded support to business). An application form requires you to confirm that you have not received any other State Aid that exceeds in total €200,000, including any other relief you anticipate being granted for premises other than the one to which the declaration relates, under the De Minimis Regulations EC 1407/2013.

Further information on State Aid law can be found here.

Please remember - it is your responsibility to tell us if you have been awarded this discount but do not qualify.

Download your application form here.