Business rates

Retail discount

The Government has announced a new relief scheme for retail properties that have a rateable value of below £51,000. Under the scheme, eligible ratepayers will receive a one third discount of their daily chargeable amount.

The definition of retail properties will follow that adopted from the previous retail relief scheme in 2014/15 and 2015/16. We now have guidance on the scheme [pdf] available to you.  The relief will have effect for 2019/20 and 2020/21 and eligible businesses will have the relief automatically added to their account.  State aid rules will apply to the retail relief in the normal way.

Apply for a retail discount [pdf] - please email your completed for to

State Aid

State Aid law is the means by which the European Union regulates state funded support to businesses.  The de minimis regulations allow an undertaking to receive up to €200,000 of ‘de minimis’ aid over a rolling three year period (consisting of the current financial year and the two previous financial years).  Linked enterprises are considered as one single undertaking for the application of the de minimis rule.

It is therefore necessary for the local authority to establish that the awarding of relief will not result in the undertaking having received more than €200,000 of de minimis aid.