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Retail Rate Relief

2019/20

The government announced a temporary relief scheme for 2019/20 and 2020/21 for retail properties.

The definition of retail properties is 'occupied premises, with rateable values under £51000, which are wholly or mainly being used as a shop, restaurant, cafe or drinking establishment' with a number of exclusions. 

Under the scheme, eligible ratepayers in 2019/20 will receive a one-third discount of their daily chargeable amount. Applications for this relief were required by 30 September 2020. 

The award of such discounts is considered state aid. However, it will be state aid compliant where it is provided in accordance with the De Minimis Regulations (1407/2013). The De Minimis Regulations allow an undertaking to receive up to €200,000 'de minimis' aid over a rolling three-year period.

If you are receiving, or have received, any 'de minimis' aid granted during the current or two previous financial years (from any source), you should inform the local authority immediately with details of the aid received.