You will be entitled to the discount if your business is wholly or mainly being used
- as a shop, restaurant, café, drinking establishment, cinema or live music venue
- for assembly and leisure; or
- as a hotel, guest and boarding premises or self-catering accommodation
The amount of discount available will be
- 100% for twelve months, from 1 April 2020 to 31 March 2021
- 100% for three months, from 1 April 2021 to 30 June 2021
- 66% for the remaining period, from 1 July 2021 to 31 March 2022 (subject to cash caps as below)
- 50% for twelve months, from 1 April 2022 to 31 March 2023
- 75% for twelve months, from 1 April 2023 to 31 March 2024
- 75% for twelve months, from 1 April 2024 to 31 March 2025
Ratepayers that occupy more than one property will be entitled to relief for each of their eligible properties subject to the cash caps explained below
- No cash caps will apply for the period prior to 30 June 2021
- £2 million for ratepayers whose business was mandated to close on 5 January 2021
- £105,000 for all other ratepayers
- £110,000 for all ratepayers from 1 April 2022