Official Statistics

National non-domestic rates collected by local authorities in England 2021 to 2022

Updated 10 July 2024

Applies to England

This release provides data on non-domestic rating income collected by local authorities in 2021-22, including data relating to the amount of business rates reliefs given to businesses. Amounts of reliefs given in 2021-22 are not directly comparable to those in 2020-21, so we have not made year on year comparisons throughout the release. The data in this version of the release are based on returns received by 7 June 2024. For 107 authorities, data are finalised after an audit of accounts. For the remaining 202 authorities, data are provisional.

The release was originally published on 29 September 2022.This is an update to the release previously published on 10 July 2023, and reflects changes to data for two authorities and confirmation that data are now final from a further eight authorities. These changes only have a small effect on the England totals compared to the previous release. We will continue to update this release as audited returns are submitted, but we do not expect any major change in the figures.

1. In this release:

• Local authorities reported that the non-domestic rates income for 2021-22 was £20.4 billion. This amount is what authorities collected after all reliefs, accounting adjustments and sums retained outside the rates retention scheme are taken into consideration.
• Local authorities reported that they granted a total of £10.3 billion of relief from business rates in 2021-22. Of this £1.6 billion is the net cost of small business rate relief, £3.4 billion is the cost of other mandatory relief and £5.3 billion is the cost of discretionary relief, of which £4.9 billion was the expanded retail discount relief.
• Total relief provided to charitable occupations (that is both mandatory and discretionary relief) amounted to £2.1 billion in respect of 2021-22.
• Authorities granted £2.2 billion relief under the Small Business Rate relief scheme for 2021-22.
• Local authorities reported a net decrease in appeals provision of £348 million and losses in collection of £136 million in 2021-22.

Release date: 29 September 2022 (latest update published on 10 July 2024)
Date of next release: January 2025
Contact: 0303 444 8433 / nndr.statistics@levellingup.gov.uk (Responsible Statistician: Jo Coleman)
Media enquiries: 0303 444 1209 / NewsDesk@levellingup.gov.uk

2. Introduction

This release has been compiled by the Department for Levelling Up, Housing and Communities (DLUHC) and it provides information on national non-domestic rates and associated information for the financial years 2017-18 to 2021-22. This information has been derived from the national non-domestic rates (NNDR3) returns submitted on behalf of all 309 billing authorities that were in existence in 2021-22 in England.

Final returns are those that have been submitted following an audit of their accounts. Where audit of accounts for 2021-22 have not yet been completed, we publish data based on authorities’ provisional unaudited accounts. Due to ongoing delays to local authority audits, we are publishing the provisional unaudited data for every local authority. These returns have been approved by the Chief Financial Officer to confirm that the form had been completed in accordance with schedule 7B of the Local Government Finance Act 1988 and the regulations made under it.

In our original publication in September 2022, all data was provisional. In the latest update published on 10 July 2024, 202 of the forms were provisional. We will update this data release in due course when finalised figures are available, however we do not expect any major change in these figures. The next update to this release is expected to be in January 2025.

Non-domestic rates, or business rates, are collected by billing authorities and are the way in which those that occupy a non-domestic property (or hereditament) contribute towards local services. The introduction of the business rates retention scheme in 2013-14 allows local authorities to retain a proportion of the revenue that is generated in their area.

Apart from properties that are exempt from business rates, such as agricultural land, parks and places of worship, each non-domestic property has a rateable value which is set by the Valuation Office Agency (VOA). Billing authorities work out the business rates liability for every hereditament by multiplying the rateable value of the property by the appropriate multiplier. There are two multipliers, the non-domestic multiplier and the small business non-domestic rate multiplier. The former is higher because it includes a supplement which is used to fund the Small Business Rate Relief scheme, which is designed to help small businesses meet the cost of their business rates.

In addition to the Small Business Rate Relief scheme, rateable properties may also be eligible for other discounts or reliefs on their business rates bills. Some of these are mandatory i.e. they are automatic entitlements in any billing authority area. Business rates payers may also receive discretionary relief which are granted at a billing authority’s discretion. Further information about the types of reliefs available are presented in Table 2.

2.1 Technical Information

Please see the accompanying technical notes document for further details.

Revaluation and transitional relief

Every few years, the government adjusts the rateable value of business properties to reflect changes in the property market. This is known as a revaluation. At revaluation, the Government also revises the business rates multiplier to reflect the aggregate change in rateable values. As the revaluation is not designed to raise any more or less tax, the Government adjusts the multiplier.

At a revaluation, the Government also puts in place a transitional scheme that protects small and medium business ratepayers from significant step-changes in bills, by phasing-in increases over a number of years. The net transitional arrangements shown in Table 1 reflects the difference between revenue foregone and additional revenue collected, because the rates bills of ratepayers are being phased up or down as a result of the transitional scheme.

Small business rates relief

In the 2016 Budget, Government announced a permanent doubling of small business rates relief and changes to the thresholds, meaning that 100% relief is given to all businesses that have a rateable value of below £12,000, and tapering of the relief for businesses with a rateable value between £12,000 and £15,000. This was previously a temporary doubling that required an extension each year. The threshold at which a higher multiplier is applied was increased from £18,000 (or £25,500 in Greater London) to £51,000.

Multipliers

The Government sets the multipliers for each financial year for England according to formulae set by legislation. Since 2018-19, this has reflected the Consumer Price Index (CPI) from the September preceding the start of the financial year. Prior to this, the Retail Price Index (RPI) had been used.

Additionally, the Government has capped the increase in the multiplier at 2% in 2014-15 and 2015-16, and froze the multiplier in 2021-22, to provide business rate payers with additional support. This, and the change to the CPI has had a knock on effect to the multiplier to subsequent years, which authorities are compensated for through a Section 31 grant).

2.2 Special Factors Affecting 2020-21 and 2021-22

In 2020-21 the government implemented many measures in response to the coronavirus pandemic. In relation to business rates, the existing retail discount relief was expanded into a 100% relief for retail, hospitality and leisure businesses and is referred to as the expanded retail discount relief in this release. A relief for nurseries was also introduced. These two reliefs were granted by local authorities and funded through section 31 grants. The reliefs were continued in 2021-22, though they only gave 100% business rates relief for the first three months of the financial year (April to June) and 66% for the remainder of the year, with a maximum value of £110,000 per business. This means the amounts of those reliefs given in 2021-22 are not directly comparable to those in 2020-21. This also affects total net rates income and may affect the amount of other reliefs granted, so we have not made year on year comparisons throughout the release.

3. National non-domestic rates collected by local authorities

Table 1 provides details of the total amount of national non-domestic rates local authorities collected in 2021-22 and the reliefs they granted. The multipliers used are also shown. The national non-domestic multiplier in 2021-22 included a 1.3p supplement to fund the Small Business Rate Relief scheme. Table 1a has been additionally included to show the breakdown of the losses in collection and net addition to appeals provision, to aid interpretation of these figures. Chart 1 shows the flow from gross rates to net rates in 2021-22. Chart 2 shows how gross and net rates have changed since 2013-14.

• Local authorities reported that the non-domestic rating income for 2021-22 was £20.4 billion. This amount is what authorities collected after all reliefs, accounting adjustments and sums retained outside the rates retention scheme are taken into consideration.
• Local authorities reported that they granted a total of £10.3 billion of relief from business rates in 2021-22.
• Local authorities reported a net decrease in appeals provision of £348 million in 2021-22. This was made up of an increase in the appeals provision (£585 million), minus the amount charged against the existing provision in-year (£933 million).
• Local authorities reported losses in collection of £136 million in 2021-22. This was composed mostly of changes in the allowance for losses in collection (£139 million), rather than the amount lost as written off bad debt in-year (£3 million).

Table 1: National non-domestic rates collected by local authorities 2017-18 to 2021-22 (all figures £ million)

	2017-18		2018-19		2019-20		2020-21(f)		2021-22(f)
Gross rates payable in year	28,492		29,957		30,933		30,939		30,801	(R)
Net cost of Small Business Rate relief	1,062		1,258		1,416		1,601		1,617
Other mandatory relief	2,782		2,995		3,071		3,132		3,388
Discretionary relief	306		229		603	||	11,302	||	5,270
Total cost of reliefs	4,150		4,483		5,090	||	16,035	||	10,275
Gross Rates Payable in year less total cost of reliefs	24,342		25,474		25,842	||	14,904	||	20,526
Additional revenue received in current year because reduction delayed	1,184		657		354		207		147
Additional revenue received in respect of previous years because reduction delayed	24		-9		7		47		69
Less - Revenue foregone in current year because reduction delayed	1,252		661		324		155		84
Less - Revenue foregone in respect of previous years because reduction delayed	-53		-8		-46		-92		-50
Net cost of transitional arrangement	9		-5		83		192		182
Net Rates Yield (Gross Rates Payable plus net cost of Transition)	24,351		25,470		25,925	||	15,096	||	20,708
Losses in collection(b)	209		181		301		822		136	(R)
Net addition to appeals provision(c)	171		101		-54		870		-348
Interest payable	0		0		0		0		0
Total cost of accounting adjustments	380		282		247		1,692		-211	(R)
Other deductions from collectable rates(d)	104		91		179		288		278
Amounts retained in respect of Designated Areas(e)	40		52		83		64		106
Amounts retained in respect of Renewable Energy schemes	61		65		72		85		93
Amounts retained in respect of Shale Gas	–		0		0		0		0
Total Disregarded Amounts	101		117		155		148		199
Non-domestic rating income from rates retention scheme (Net Rates yield less Accounting adjustments, Other deductions & Disregarded amounts)	23,765		24,979		25,344	||	12,969	||	20,442	(R)

	2017-18		2018-19		2019-20		2020-21		2021-22
Small business rate multiplier (pence)	46.6		48.0		49.1		49.9		49.9
National non-domestic rates multiplier (pence)	47.9		49.3		50.4		51.2		51.2
Number of hereditaments on rating list as at 30 Sept (`000s)	1,856		1,882		1,943		1,976		1,996
Total aggregate rateable value of all hereditaments on rating list as at 30 Sept (million pounds)	63,212		63,213		63,637		64,045		63,910

(R) 2021-22 data revised since the original publication of this release. 107 final post-audit returns are included in this table, with provisional data used for the remaining authorities (202). This release will be updated when more final returns are available, and we do not expect any major change to the data.
(a) Transitional Arrangements - only values in respect of previous years for 2016-17 as scheme ended 2014-15. New scheme for 2017-18.
(b) Losses in collection comprise both losses in collection in-year relating to write-offs and additions reflecting authorities’ view of their need in future to write off bad debt – see Table 1a for more details of the large increase in 2020-21.
(c) Net addition to the appeals provision comprises both deductions relating to the use of the provision and additions reflecting authorities’ view of their need in future to make refunds to ratepayers as a result of changes to rating lists – see Table 1a for more details of the large increase in 2020-21.
(d) Other deductions from collectable rates includes an allowance for cost of collection & legal costs, a special authority deduction for the City of London, and the net cost of transitional protection payments made to authorities to reverse the effects of transitional arrangements.
(e) Designated Areas comprises Enterprise Zones & New Development Deal areas.
(f) In 2020-21 and to a lesser extent in 2021-22, the coronavirus pandemic caused parts of the figures to be different from the norm. Discretionary reliefs were far higher than usual due to expanded retail relief in response to the pandemic.

Table 1a: Further details of accounting adjustments on national non-domestic rates 2017-18 to 2021-22

	2017-18		2018-19		2019-20		2020-21		2021-22
Losses in collection in excess of the allowance(a)	20		17		34		17		-3
Change in allowance for losses in collection(b)	189		164		267		805		139	(R)
Losses in collection	209		181		301		822		136	(R)
Amount charged in-year to appeals provision(c)	-891		-637		-691		-693		-933	(R)
of which in relation to the 2010 ratings list	–		-456		-257		-186		-168	(R)
of which in relation to the 2017 ratings list	–		-182		-434		-508		-765
Change in appeals provision(d)	1,063		738		637		1,564		585	(R)
of which in relation to the 2010 ratings list	–		-23		100		30		-24	(R)
of which in relation to the 2017 ratings list	–		761		537		1,534		609	(R)
Net addition to appeals provision	171		103		-54		870		-348

(R) 2021-22 data revised since the original publication of this release. 107 final post-audit returns are included in this table, with provisional data used for the remaining authorities (202). This release will be updated when more final returns are available, and we do not expect any major change to the data.
(a) Sums written off as bad debt during the year in excess of the amount that authorities had already allowed for through their allowance for non-collection.
(b) The increase in the allowance for non-collection (or ‘bad debt’) represents a deduction from authorities’ income for the year, reflecting their view of the sums currently unpaid by ratepayers that authorities believe they will never collect.
(c) Authorities set aside money each year in provisions to enable them to finance backdated reductions to a ratepayer’s rates liabilities following an alteration to a rating list (usually as a result of appeals). Amounts charged against the provision in a year, following the alteration of a rating list, do not affect the authority’s income in that year and so are deducted from the total adjustment.
(d) Amounts added to the provision reduce an authority’s income for the year. The amounts added reflect authorities’ views of how much they ned to set aside in respect of future reductions in the year’s rates liability, plus additions or reductions in respect of amounts already set aside in provisions for past years. In 2020-21 some of this change to the appeals provision was in respect of potential appeals for a ‘material change of circumstances’ in respect of the coronavirus pandemic. In 2021, the Valuation Office Authority ruled that the pandemic did not constitute a material change of circumstances, so in 2021-22 most of those amounts were subtracted from the provision.

3.1 Chart 1: Breakdown of Gross Rates Payable

Chart 1 shows how reliefs and other adjustments are deducted from gross rates to arrive at the net business rates income for 2021-22.

3.2 Chart 2: Business Rates over Time

Chart 2 shows that gross rates collected and net rates income were steadily increasing until the pandemic. Net income fell sharply due to the retail discount relief introduced in response to the pandemic but has increased this year due to changes in those reliefs.

There are data for each local authority in England in the tables accompanying this release covering the amount of business rates income and reliefs granted. Map 1 provides an overview of how net business rates income differs across England.

3.3 Map 1: Net Rates Income in England

4. National non-domestic rate reliefs granted by local authorities

Table 2 shows figures for mandatory reliefs and discretionary reliefs granted by billing authorities. Mandatory reliefs are automatic entitlements in any billing authority area whereas discretionary reliefs are granted at a billing authority’s discretion. Chart 3 shows how the largest reliefs have changed since 2017-18.

• Of the £10.3 billion relief granted from business rates, £5.0 billion was mandatory relief (including small business rate relief) in 2021-22.
• Local authorities granted a total of £5.3 billion of discretionary relief in 2021-22. Of this £5.2 billion was funded through Section 31 grants, of which £4.9 billion was the expanded retail discount relief.
• Total relief provided to charitable occupations (that is both mandatory and discretionary relief) amounted to £2.1 billion in respect of 2021-22.
• Authorities granted £2.2 billion of relief under the Small Business Rate relief scheme for 2021-22.
• Receipts from the supplement paid by some businesses (additional yield) to fund the Small Business Rate relief scheme in 2021-22 was £626 million.
• The amount of relief granted to empty premises in 2021-22 was £1.2 billion.
• The amount of COVID-19 additional relief (CARF) in 2021-22 was £171 million. This reflects the amount of CARF relief granted up to the end of March in financial year 2021-22. The department has also published administrative data on the rollout of the CARF scheme, the latest of which is available online. The next version of this statistical release for 2022-23 will show the amounts granted in 2022-23 in respect of 2021-22.

Table 2: Cost of reliefs from national non-domestic rates : 2017-18 to 2021-22 (all figures £ million)

	2017-18		2018-19		2019-20		2020-21(f)		2021-22(f)
MANDATORY RELIEFS
Small Business Rate Relief
In respect of current year
Relief provided in year	1,670		1,820		1,970		2,100		2,161
Additional yield generated from the small business supplement	621		631		632		630		626
Net cost of small business rate relief in respect of current year	1,049		1,190		1,338		1,470		1,535
Net cost of small business rate relief in respect of previous years	13		68		77		131		82
Net cost of small business rate relief	1,062		1,258		1,416		1,601		1,617
Other Mandatory reliefs
In respect of current year
Charitable occupation	1,825		1,933		2,011		2,026		2,040	(R)
Community Amateur Sports Clubs (CASCs)	19		20		21		22		22	(R)
Rural rate relief	4		4		4		4		4
Telecomms relief	–		0		0		0		2
Public lavatories relief	–		–		–		–		5
Partially occupied hereditaments	24		24		26		22		16	(R)
Empty premises	916		996		1,006		1,082		1,187	(R)
Total other mandatory relief in respect of current year	2,789		2,977		3,069		3,156		3,276
Other mandatory relief in respect of previous years(a)	-6		18		2		-24		113
Total cost of mandatory relief	3,844		4,253		4,487		4,733		5,005
DISCRETIONARY RELIEFS
In respect of current year
Charitable occupation	44		47		48		42		45
Non-profit making bodies	37		38		37		31		33
Community Amateur Sports Clubs (CASCs)	1		1		1		1		1
Rural shops etc(b)	1		0		0		0		0
Small rural businesses	1		1		1		1		1
Other ratepayers under s47	18		21		22		20		20
Hardship relief	2		2		2		3		1
Total discretionary relief in respect of current year	103		110		112		98		101
Discretionary relief in respect of previous years	2		5		3		1		6
Discretionary reliefs funded through Section 31 grants(c)
“New Empty” properties	4		–		–		–		–
“Long term empty” properties	1		–		–		–		–
Flooding relief(b)	0		0		2		1		0
Rural Rate relief	4		4		4		4		4
Local Newspaper Temporary relief(b)	0		0		0		0		0
Supporting Small Businesses relief	17		14		13		13		11
Discretionary Scheme relief	155		77		30		3		–
Pub relief	18		17		–		–		–
Retail discount relief(d)	–		–		432	||	11,060	||	4,940
Nursery relief	–		–		–		98		63
COVID-19 additional relief(e)	–		–		–		–		171
Total cost of discretionary reliefs funded through S31 grant	200		113		481	||	11,179	||	5,188
Discretionary relief funded through S31 grants in respect of previous years	1		1		7		25		-25
Total cost of discretionary relief	306		229		603	||	11,302	||	5,270
TOTAL COST OF ALL RELIEFS	4,150		4,483		5,090	||	16,035	||	10,275

(R) 2021-22 data revised since the original publication of this release. 107 final post-audit returns are included in this table, with provisional data used for the remaining authorities (202). This release will be updated when more final returns are available, and we do not expect any major change to the data.
(a) In 2021-22, the majority of the mandatory relief granted in respect of previous years was empty property relief.
(b) Telecomms relief, rural shop relief, local newspaper relief, and flooding relief in some years are below £1 million and are therefore presented as 0.
(c) Some discretionary reliefs that are funded through Section 31 grants are time limited. Therefore, relief will only be given for a certain number of years.
(d) A discount of one third of the non-domestic rates bill for retail shops, restaurants, pubs and cinemas with a rateable value of £51,000 or less in 2019-20. In 2020-21 this is the expanded retail relief announced in response to the covid-19 pandemic.
(e) The COVID-19 additional relief fund (CARF) was a discretionary relief scheme for 2021-22 only. The amount granted in 2021-22 is the amount granted up to the end of March 2022. Amounts granted in later months in respect of 2021-22 will be shown in the columns for subsequent financial years.
(f) Reliefs were significantly higher than usual in 2020-21 and to a lesser extent in 2021-22, this was driven mostly by the introduction of expanded retail relief in response to the coronavirus pandemic, but the presence of that relief may also have affected the levels of other reliefs.

4.1 Chart 3: Business Rates Reliefs over Time

Chart 3 shows that business rates reliefs have increased year-on-year since 2017-18, but the main driver of the recent increase in total relief is the retail discount relief.

5. National non-domestic rate reliefs funded by Section 31 grants

A number of measures have been announced by the Chancellor in the Autumn Statements and Spring Budgets since 2012 that affect the national non-domestic rates scheme. Central government compensates local authorities for these changes and this compensation is made outside of the rate retention scheme by means of a Section 31 (S31) grant.

Table 3 shows the section 31 grants paid to local authorities since 2016-17 to compensate them for the loss of income arising from the various national non-domestic rates measures shown below. They differ from the amounts shown in Table 2 which show the total amount of relief granted to business ratepayers under each of the measures. This is because this table reflects just the local authority share of retained business rates. Additionally, changes between years in this table are not directly comparable because these shares have changed in 2017-18, 2018-19, 2019-20, and 2020-21 due to rates retention pilots and increased retention as part of devolution deals.

• Local authorities were due a total of £5.1 billion in Section 31 grant in 2021-22, of which £3.2 billion related to the expanded retail relief and £1.0 billion related to compensation for doubling of the Small Business Rates multiplier and changes of eligibility thresholds.

Table 3: National non-domestic rates measures funded by Section 31 grants (all figures £ million)

	2017-18		2018-19		2019-20		2020-21(o)		2021-22(o)
Capping the increase in the small business rates multiplier	223	||	471	||	583	||	326	||	668	(R)
Doubling of the Small business rates multiplier and changes of eligibility thresholds(a)	773	||	1,065	||	1,054	||	1,014		1,030
Public lavatories relief	–	||	–	||	–	||	–		5	(R)
Maintaining small business rates relief on “first” properties(b)	3	||	4	||	3	||	5		4
Relief to newly built properties(c)	3	||	0	||	0	||	0		0
Relief awarded on the occupation of “long-term empty” properties(d)	2	||	0	||	0	||	0		0
Retail relief(e)	-1	||	0	||	6	||	4		4
Flooding relief(f)	0	||	0	||	1	||	1		0
In Lieu of Transitional relief	0	||	0	||	0	||	0		0
Rural Rate relief(g)	2	||	3	||	3	||	2		2
Local Newspaper Temporary relief(h)	0	||	0	||	0	||	0		0
Supporting Small Businesses relief(i)	10	||	12	||	9	||	8		7
Discretionary Scheme relief(j)	97	||	68	||	21	||	-1		-1
Pub relief(k)	11	||	13	||	0	||	0		0
Enterprise Zone relief provided in 100% Pilot Areas	4	||	11	||	5	||	3		3
Additional Growth in Growth Pilot Areas (Tees Valley) (l)	1	||	–	||	–	||	–		–
Telecomms relief	–	||	0	||	0	||	0		3
Retail Discount relief(m)	–	||	–	||	309	||	7,116	||	3,212
Nursery relief	–	||	–	||	–	||	62	||	42
COVID-19 additional relief(n)	–	||	–	||	–	||	–		101
Total amount of reliefs funded by Section 31 grants	1,128	||	1,645	||	1,991	||	8,541	||	5,079	(R)

Note: Since 2017-18 some authorities have been able to retain more than a 50% share of income. The amount of share and authorities involved change from year to year, and so annual figures are not directly comparable, except between 2020-21 and 2021-22 where there was no change. However, total amounts and the retail discount and nursery reliefs between 2020-21 and 2021-22 are not comparable as per notes in Tables 1 and 2. Amounts of Section 31 grant due include amounts due in respect of reliefs granted in-year in respect of previous years. Once a relief has expired, amounts in this table relate only to relief granted in respect of previous years.
(R) 2021-22 data revised since the original publication of this release. 107 final post-audit returns are included in this table, with provisional data used for the remaining authorities (202). This release will be updated when more final returns are available, and we do not expect any major change to the data.
(a) In 2017-18 a special threshold factor was incorporated into the S31 calculation.
(b) Ratepayers continuing to receive their Small Business Rates Relief for 1 year when they take on an additional property which would normally disqualify them from receiving the relief.
(c) Empty New Build properties built between October 2013 and September 2016 were exempt from empty property rates for 18 months.
(d) 50 per cent business rates relief for 18 months for businesses that - between 1 April 2014 and 31 March 2016 - move into retail premises that have been empty for a year or more.
(e) A discount of £1,000 for shops, pubs and restaurants with a rateable value of £50,000 or less for two years, from 1 April 2014.
(f) Authorities were compensated for cost of discounts given to eligible businesses as a result of the floods that occurred.
(g) For (discretionary) doubling of mandatory rural rate relief from 1 April 2017.
(h) £1500 discount relief for local newspapers office space effective from 1 April 2017 for 2 years and extended through to 2020-21.
(i) To support businesses losing small business or rural rate relief due to revaluation effective from 1 April 2017 for 5 years.
(j) Relief awarded by local authorities according to their own framework effective from 1 April 2017 for 4 years.
(k) A discount of £1000 for pubs with rateable value less than £100,000 effective from 1 April 2017 for 1 year.
(l) Funding for additional growth in Growth Pilot Areas was a section 31 payment in 2017-18 only.
(m) A discount of one third of the non-domestic rates bill for retail shops, restaurants, pubs and cinemas with a rateable value of £51,000 or less in 2019-20. In 2020-21 this is the 100% discount on rates announced in response to the coronavirus pandemic. In 2021-22, the relief was a 100% discount on rates between April to June, and then a 66% discount for the remaining months of the financial year, with a cap of £110,000 to the amount of relief granted to a business over the year.
(n) The COVID-19 additional relief fund (CARF) was a discretionary relief scheme for 2021-22 only. The amount in 2021-22 is the amount of section 31 payment owed up to the end of March 2022. Amounts owed in later months in respect of 2021-22 will be shown in the columns for subsequent financial years.
(o) Reliefs were significantly higher than usual in 2020-21 and to a lesser extent in 2021-22, this was driven mostly by the introduction of expanded retail relief in response to the coronavirus pandemic.

6. Accompanying tables and open data

6.1 Symbols used

… = not available
0 = zero or negligible
- = not relevant
|| = a discontinuity in data between years
(R) = Revised since the initial release of this data

6.2 Rounding

Where figures have been rounded, there may be a slight discrepancy between the total and the sum of constituent parts.

6.3 Tables

Accompanying tables are available to download alongside this release. These include Tables 1 to 3 for England and a copy of the NNDR3 form with the national-level figures for each cell.

6.4 Open data

These statistics are available in fully open and linkable data formats online.

6.5 Technical Notes

Please see the accompanying technical notes document for further details.
Information on Official Statistics is available via the UK Statistics Authority website.
Information about statistics at DLUHC is available via the Department’s website.