Business Rates: Retail, Leisure and Hospitality Rates Relief
The Welsh Government will provide grant funding to the 22 local authorities in Wales to provide the Retail, Leisure and Hospitality Rates Relief scheme to eligible ratepayers for 2020-21.
The scheme aims to provide support for eligible occupied properties by offering a discount of 100% on the non-domestic rates bill for a property, to all eligible premises. The scheme will apply to all eligible ratepayers with a rateable value of £500,000 or less.
Properties that will benefit from this relief will be occupied retail, leisure and hospitality properties - such as shops, pubs and restaurants, gyms, performance venues and hotels across Wales
To qualify for the relief, the hereditament should be wholly or mainly used for the qualifying purposes. In a similar way to other reliefs, this is a test on use rather than occupation. Therefore, hereditaments which are occupied but not wholly or mainly used for the qualifying purpose will not qualify for the relief. For the avoidance of doubt, hereditaments which closed temporarily due to the government's advice on Covid-19 should be treated as occupied for the purposes of this relief
- Hereditaments that are being used for the sale of goods to visiting members of the public:
- hardware stores,
- charity shops,
- Post offices.
- Furnishing shops or display rooms (such as carpet shops, double glazing, garage doors),
- Car or caravan showrooms,
- Second hard car lots
- Hereditaments that are being used for the provision of the following services to visiting members of the public:
Hair and beauty services, Shoe repairs or key cutting, travel agents, ticket offices, dry cleaners, launderettes, pc, tv or domestic appliance repair, funeral directors, photo processing, tool hire, car hire, cinemas, estate and letting agents.
- Hereditaments that are being used for the sale of food and / or drink to visiting members of the public:
Restaurants, Takeaways, Cafés, Coffee shops, Pubs, Bars and Wine Bars.
- Hereditaments that are being used for the provision of sport, leisure and facilities to visiting members of the public (including for the viewing of such activities) and for the assembly of visiting members of the public:
Sports grounds and clubs, sport and leisure facilities, gyms, tourist attractions, museums and art galleries, stately homes and historic houses, theatres, live music venues and nightclubs.
- Hereditaments that are being used for the assembly of visiting members of the public:
Public halls, clubhouses, clubs and institutions.
- Hereditaments where the non-domestic part is being used for the provision of living accommodation as a business:
Hotels, guest and boarding houses, holiday homes, caravan parks and sites.
Businesses that are NOT eligible for the Retail, Leisure and Hospitality Rates Relief are detailed below:
- Any hereditament with a rateable value over £500,000.
- Hereditaments that are being used wholly or mainly for the provision of the following services to visiting members of the public:
Financial services (eg. banks, building societies, cash points, ATMs, bureaux de change, payday lenders, betting shops, pawn brokers), medical services (eg. vets, dentists, doctors, osteopaths, chiropractors) professional services (eg. solicitors, accountants, insurance agents, financial advisers, tutors), Post Office sorting offices, day nurseries, kennels and catteries, casino and gambling club, show homes and marketing suites and employment agencies.
- Hereditaments that are not reasonably accessible to visiting members of the public.
- If a hereditament is not usually reasonably accessible to visiting members of the public, it will be ineligible for this relief. Even if there is ancillary use of the hereditament that might be considered to fall within a qualifying category.
Please note that from 23rd March the council tax/ business rates & awards service will only be taking calls between the hours of 9am till 1pm. We aim to have a full complement of staff during these hours to help improve call response times.