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

Cash Cap and Subsidy Control

Under the cash cap, no ratepayer can in any circumstances exceed the £110,000 cash cap across all of their businesses in England.

Where a ratepayer has a qualifying connection with another ratepayer then those ratepayers will be considered as one ratepayer for the purposes of the cash caps. A ratepayer shall be treated as having a qualifying connection with another where:

  1. both ratepayers are companies, and
  2. one is a subsidiary of the other, or
  3. both are subsidiaries of the same company; or
  4. where only one ratepayer is a company, the other ratepayer (the “second ratepayer”) has such an interest in that company as would, if the second ratepayer were a company, result in its being the holding company of the other.

The RHL is likely to amount to subsidy.

Any relief provided by Welwyn Hatfield Borough Council under this scheme will need to comply with the UK’s domestic and international subsidy control obligations. Subsidy control regime - GOV.UK ( contains guidance and information for the new UK subsidy control regime, which commenced 4 January 2023.

In those cases where it is clear to this Council that a ratepayer is likely to breach the cash cap or the Minimal Financial Assistance (MFA) limit then relief will be withheld.  

Ratepayers will be asked on a self-assessment basis, to inform this Council if they are in breach of the cash caps or MFA limit.