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Expanded Retail Discount 2021-22

At the Budget on 3 March 2021, the Chancellor announced that the Government would provide additional support for eligible retail, hospitality, leisure and nursery businesses in England occupying a qualifying property.

Budget 2021 business rate measures

As a temporary measure for 2021/22 the Chancellor announced that:

• The Expanded Retail Discount (2020/21) will be extended for three months for eligible properties, at 100% relief, uncapped, for the period 1 April 2021 to 30 June 2021.

• From 1 July 2021 to 31 March 2022, the Expanded Retail Discount would apply at 66% relief for eligible properties in the scheme, with a cash cap of £2m for businesses that were required to close as at 5 January 2021, and up to £105,000 for business permitted to open at that date.

• The Nursery Discount 2021 would also be extended for three months, at 100%, uncapped, for the period 1 April 2021 to 30 June 2021.

• From 1 July 2021 to 31 March 2022 the Nursery Discount would apply at 66% relief for eligible properties, with a cash cap of £105,000.

• For the Expanded Retail Discount 2021/22 and Nursery Discount 2021/22, businesses may choose to opt out of support by providing billing authorities notification of their request to refuse support, per eligible hereditament.

If your business was in receipt of Expanded Retail Discount for 2020-21 your initial rates bill for 2021-22 will have the discount applied at 100%. A further bill will be issued in June 2021 reducing the discount to 66% from 1 July 2021. A letter will be enclosed with your business rates bill for 2021-22 together with a declaration.

If you (or if appropriate a company in your Group) have received Expanded Retail Discount on any other property then you should return the  declaration to this authority including any other Expanded Retail Discount you are being granted for premises other than the one to which the bill and letter relates, and confirming that the award of Expanded Retail Discount does not exceed the cash cap for 2021/22. If this applies to you, please complete the declaration at Form A and return it to the Council.

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 the bill and letter relates, please complete the attached Form B and return it to the Council. You do not need to complete the declaration at Form A. 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.