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At the Budget on 27 October 2021 the Government announced that it would provide eligible, occupied retail hospitality and leisure properties, with a 50% relief up to a cash cap limit of £110,000 per business for the financial year of 2022-23.
To be eligible for this relief, the premises must be occupied and meet all of the following conditions:
a. They are wholly or mainly being used as
We consider shops, restaurants, cafes, drinking establishments, cinemas and live music venues to mean:
i. Hereditaments that are being used for the sale of goods to visiting members of the public:
ii. Hereditaments that are being used for the provision of the following services to visiting members of the public:
iii. Hereditaments that are being used for the sale of food and/or drink to visiting members of the public:
iv. Hereditaments which are being used as cinemas
v. Hereditaments that are being used as live music venues:
Live music venues are hereditaments wholly or mainly used for the performance of live music for the purpose of entertaining an audience. Hereditaments cannot be considered a live music venue for the purpose of business rates relief where a venue is wholly or mainly used as a nightclub or a theatre, for the purposes of the Town and Country Planning (Use Classes) Order1987 (as amended).
Hereditaments can be a live music venue even if used for other activities, but only if those other activities (i) are merely ancillary or incidental to the performance of live music (e.g. the sale/supply of alcohol to audience members) or (ii) do not affect the fact that the primary activity for the premises is the performance of live music (e.g. because those other activities are insufficiently regular or frequent, such as a polling station or a fortnightly community event).
There may be circumstances in which it is difficult to tell whether an activity is a performance of live music or, instead, the playing of recorded music. Although we would expect this would be clear in most circumstances, guidance on this may be found in the section 182 of the Licensing Act 2003.
We consider assembly and leisure to mean:
i. 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):
ii. Hereditaments that are being used for the assembly of visiting members of the public:
We consider hotels, guest & boarding premises and self-catering accommodation to mean:
i. Hereditaments where the non-domestic part is being used for the provision of living accommodation as a business:
b. The ratepayer for that chargeable day has not refused the relief for the eligible hereditament. The ratepayer may refuse the relief for each eligible hereditament anytime up to 30 April 2023. The ratepayer cannot withdraw their refusal for either all or part of the financial year.
The list below sets out the types of uses that the government does not consider to be an eligible use for the purpose of this discount.
i. Hereditaments that are being used for the provision of the following services to visiting members of the public:
ii. Hereditaments that are not reasonably accessible to visiting members of the public