Retail Hospitality and Leisure Relief Cash Cap, Subsidy and Refusal Form

  • Introduction
  • Details & Declaration
  • Complete
You do not need to make this declaration if you have not received any other 2022/23 Retail, Hospitality and Leisure Relief for premises other than the one to which your annual bill relates and you have not received more than the Small Amounts of Financial Assistance of £343,000 over 3 years (including 2022/23). COVID Business Support grants should be counted here.

At the Budget on 27 October 2021, the Chancellor announced that eligible ratepayers will receive 50% relief on their business rates bills for the year 2022/23 up to a maximum cash cap of £110,000. 

Relief will be provided to eligible occupied retail, hospitality and leisure properties in 2022/23. Your current rates bill includes this discount. 

In line with the conditions set by the government, a ratepayer may only claim up to £110,000 of support under the 2022/23 Retail, Hospitality and Leisure Relief Scheme for all of their eligible hereditaments. 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. 

Furthermore, the Retail, Hospitality and Leisure Relief Scheme is subject to the subsidies chapter within the UK-EU Trade and Cooperation Agreement (TCA). The subsidies chapter within the TCA only applies to subsidies over the value of approximately £343,000 per beneficiary over a 3-year period (consisting of the current financial year and the two previous financial years) (the Small Amounts of Financial Assistance limit). Extended Retail Discounts granted in 2020/21 or 2021/22 do not count towards the limit. Covid business grants received from local government and any other subsidy claimed under the Small Amounts of Financial Assistance limit over the 3- year period should be counted. 

Guidance on the cash cap and Small Amounts of Financial Assistance limit can be found at: https://www.gov.uk/government/publications/business-rates-guidance-202223-retail-hospitality-and-leisure-relief-scheme


If the following applies to you, please complete the declaration accepting the relief and declaring that you comply with the cash cap and exemption threshold:
  • you (or if appropriate a company in your Group) have received the 2022/23 Retail, Hospitality and Leisure Relief Scheme support on any other property but to a level below the £110,000 cash cap. You should list the other Retail, Hospitality and Leisure Relief being granted for premises other than the one to which this bill relates, and
  • you (or if appropriate a company in your Group) have not received more than the Small Amounts of Financial Assistance limit of £343,000 over three years (including 2022/23). If appropriate you should list the other subsidies you have received
If the follow applies to you, please complete the refusal part of the declaration:
  • you have exceeded the cash cap on other properties, or
  • you have received more than the Small Amounts of Financial Assistance limit of £343,000 over three years (including 2022/23)
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