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Business rates: expanded retail discount – guidance (2 April 2020)
Guidance
Business rates: expanded retail discount - guidance
Guidance on the operation of expanded retail discount 2020 to 2021 coronavirus response, announced at Budget 2020.
Published 30 November 2018
Last updated 2 April 2020 — see all updates
From:
Ministry of Housing, Communities & Local Government
Applies to:
England
Documents
Expanded retail discount 2020 to 2021: coronavirus response – local authority guidance
PDF, 211KB, 11 pages
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Details
This document provides guidance to local authorities about the implementation of the government’s expanded retail discount coronavirus response 2020 to 2021, to support local authorities’ operation and delivery of the scheme.
The guidance sets out the criteria which central government considers for the purpose of this scheme to be eligible for this discount. The guidance does not replace existing legislation.
Following the announcement on 23 March 2020 of further measures to limit the spread of coronavirus, the government confirmed that that some of the exclusions for this relief, such as estate agents and letting agents, have been removed, so that retail, leisure, and hospitality properties that will have been forced to close as a result of the COVID-19 restriction measures will now be eligible for the relief.
Published 30 November 2018
Last updated 2 April 2020 + show all updates