Qualifying properties must be wholly or mainly used for one or more of the following purposes:

  • shops (such as florists, bakers, butchers, grocers, greengrocers, jewellers, stationers, off licences, chemists, newsagents, hardware stores, supermarkets)
  • charity shops
  • opticians
  • post offices
  • furnishing shops/display rooms (such as carpet shops, double glazing)
  • car/caravan show rooms
  • second hand car lots
  • markets
  • petrol stations
  • garden centres
  • art galleries (where art is for sale/hire)
  • hair beauty services (such as hairdressers, nail bars, beauty salons, tanning shops)
  • shoe repairs/key cutting
  • travel agents
  • ticket offices, e.g. for theatre
  • dry cleaners
  • launderettes
  • PC/TV/domestic appliance repair
  • funeral directors
  • photo processing
  • DVD/video rentals
  • car hire
  • takeaways
  • sandwich shops
  • coffee shops
  • pubs and bars

Note that the following types of uses are not eligible for retail relief:

  • 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, dentists, doctors, osteopaths, chiropractors)
  • professional services (e.g. solicitors, accountants, insurance agents/financial advisers, tutors)
  • post office sorting office
  • properties that are not reasonably accessible to visiting members of the public