Guidance

Business Rates Relief: 2023/24 Retail, Hospitality and Leisure Scheme, local authority guidance

This guidance is intended to support billing authorities in administering the 2023/24 Retail, Hospitality and Leisure Business Rates Relief Scheme.

• From: Ministry of Housing, Communities and Local Government and Department for Levelling Up, Housing and Communities
• Published: 21 December 2022

Applies to England

Documents

Business Rates Relief: 2023/24 Retail, Hospitality and Leisure Scheme

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Details

At the Autumn Statement on 17 November the Chancellor announced the introduction of a new business rates relief scheme for retail, hospitality and leisure properties worth around £2.1 billion in 2023 to 2024.

The 2023/24 Retail, Hospitality and Leisure business rates relief scheme will provide eligible, occupied, retail, hospitality and leisure properties with a 75% relief, up to a cash cap limit of £110,000 per business.

This document provides guidance to authorities about the operation and delivery of the policy. The government expects that local authorities will include details of the relief to be provided to eligible ratepayers for 2023/24 in their bills for the beginning of the 2023/24 billing cycle.

Published 21 December 2022