Retail Relief Cash Cap and Refusal Form - Expanded Retail Relief

  • Current Introduction
  • Details & Declaration
  • Complete
At the Budget on 3 March 2021, the Chancellor announced that eligible ratepayers will receive a discount on their business rates bills of 100% from 1 April 2021 to 30 June 2021. Followed by a 66% discount from 1 July 2021 to 31 March 2022, if eligible.

In line with the conditions set by the government for the funding of this relief, ratepayers may for the period from 1 July 2021 onwards only claim up to £2 million of Expanded Retail Discount in 2021/22 for hereditaments which based on the coronavirus rules at 5 January would have been required to close and £105,000 for other eligible properties (up to a cap of £2 million for all properties). This cash cap applies at a Group company level (so holding companies and subsidiaries cannot claim up to the cash cap for each company) and also to organisations which, although not a company, have such an interest in a company that they would, if they were a company, result in its being the holding company. Find further details of the cash cap here.

In order for Copeland Borough Council to consider your entitlement to the 66% reduction applicable from 1 July 2021, you must complete the attached declaration.
If you have exceeded the cash cap on other properties and wish to refuse to receive the Expanded Retail Discount granted in relation to the premises to which this bill and letter relates, please complete the refusal declaration. This may be particularly relevant to those premises that are part of a large chain, where the cumulative total of Expanded Retail Discount received could exceed the cash cap.
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