Retail discount

In the Autumn Budget 2018 the Government announced that it will provide a Retail Discount for each of the 2019/20 and 2020/21 financial years. The amount of the discount is one third of the balance the rate payer would otherwise have to pay.

Properties that will benefit from this discount must be occupied, have a rateable value of less than £51,000 and be used wholly or mainly as a shop, restaurant, cafe or drinking establishment or be used to provide a service to visiting members if the general public.

Applications forms were sent on 6thFebruary 2019 to the ratepayers that have been identified as retail based on the criteria below. 

Properties that are being used for the sale of goods to visiting members of the public are: - 

Properties that are being used for the provision of services to visiting members of the public are: - 

Properties that are being used for the sale of food and/or drink to visiting members of the public are: -

This is a test of use rather than occupation as there may be mixed uses of a property. Therefore, properties which are not wholly or mainly used for a qualifying purpose will not qualify for the discount.

The Government has decided that some uses are NOT considered to be retail for the purposes of this discount. These include: -

These properties are NOT eligible to receive this discount. 

The amount of discount available for each property is calculated as one third of the balance that would otherwise have to be paid. There is no discount available for properties with a rateable value greater than £50,999 and empty properties do not qualify.  

State Aid

Any award of Retail Discount must comply with EU law on state aid de Minimis regulations (EC 1407/2013). Under these regulations a ratepayer may not receive more than €200,000 in state aid over a rolling three-year period (consisting of the current financial year and the two previous financial years). De Minimis state aid includes any sums received from the State such as grants, tax breaks, loans or enhanced capital allowances. Further information on State Aid law can be found at www.gov.uk/state-aid.

docx icon Application and state aid declaration [19kb]