COVID-19: Business Rates - Updated: 17 November 2020
Coronavirus: Business Rates
The Expanded Retail Discount scheme: a business rate holiday applies to retail, hospitality and leisure businesses in England for the 2020/21 tax year as part of measures to support businesses during the outbreak of COVID-19.
At a glance
Applies to properties, referred in the guidance as ‘hereditaments’ used as:
To qualify for the relief the hereditament should be wholly or mainly being used for qualifying purposes. This is a test on use rather than occupation.
Hereditaments that will not qualify for relief:
External link
Business Rates Local Authorities Expanded Retail Discount Guidance
Services
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