Retail discount

The government announced at the Autumn Budget 2018 that it will provide a business rates retail discount scheme for occupied retail properties with a rateable value of less than £51,000 in each of the years 2019 to 2020 and 2020 to 2021.

The document on the link below provides guidance to local authorities about the operation and delivery of the scheme. This guidance sets out the criteria which central government considers for this purpose to be retail and eligible for this discount. The guidance does not replace existing legislation.

It will be the council's intention to award the relief automatically where the qualifying criteria are clearly satisfied, and where not, application forms will be issued. State aid rules will apply and as this is a discretionary power of the council, member approval will be required. 

State aid

The award of any additional rate relief outlined on this page must comply with EU law on state aid.  Businesses applying for, or in receipt of, relief must tell us if they have received any other state aid that exceeds, in total, €200,000 in a 3 year period, under the De Minimus Regulations EC 1407/2013. The total amount of state aid received includes any other discretionary business rates reliefs being granted in respect of all properties for which the business is responsible.

Further information on state aid law can be found on the GOV.UK website.