Business Rates Relief Guidelines for Retail for Hospitality and Leisure (RHL Funding)

Eligibility for RHL Funding and the Level of Relief Available

Businesses which benefit from the relief will be those which for a chargeable day in 2023/24 meet the eligibility criteria in appendix A, and the ratepayer has not refused the relief. 

A ratepayer may refuse the relief for each eligible property anytime up to 30 April 2024.

The ratepayer cannot subsequently withdraw their refusal for either all or part of the financial year. 

Subject to the £110,000 cash cap per business, the total amount relief available for each property for 2023/24 is 75% of the chargeable amount. Relief will be applied to 2023/24 eligible business rate bills.  R

atepayers that occupy more than one property will be entitled to relief for each of their eligible properties up to the maximum £110,000 cash cap, per business.

Relief will be applied after mandatory reliefs and other funded discretionary reliefs have been applied.

Any RHL awards are subject to a ratepayer’s continuing eligibility.

This scheme will be administered in accordance with existing rules under section 47 of the Local Government Finance Act 1988 (LGFA).

If a change in circumstances renders a property ineligible, the relevant bill can be amended in the year to reflect the loss.