Retail relief
Retail relief is a business rates relief scheme for eligible retail, hospitality and leisure properties that are occupied.
The 2023/24 and 2024/25 scheme provided eligible retail, hospitality and leisure properties that were occupied with 75% relief, up to a cash cap limit of £110,000 per business.
For 2025/26 the relief is 40%, up to a cash cap limit of £110,000 per business.
Guidance for 2023/24, 2024/25 and 2025/26 has been provided by the government.
Last updated 30 January 2026