In the Autumn Statement on 30 October 2024 the Chancellor announced the introduction of a new business rates relief scheme for retail, hospitality and leisure properties in 2025/26.

The 2025/26 Retail, Hospitality and Leisure Business Rates Relief Scheme will provide eligible, occupied, retail, hospitality and leisure properties with a 40% relief, up to a cash cap limit of £110,000 per business.

Who is eligible for the relief?

Properties that will benefit from the relief will be occupied hereditaments that:

• fall under the £110,000 cash cap and Small Amounts of Financial Assistance limit and;
• are reasonably accessible to visiting members of the public and;
• are wholly or mainly being used:

1. 1. as shops, restaurants, cafes, drinking establishments, cinemas or live music venues
   2. for assembly and leisure; or
   3. as hotels, guest & boarding premises or self-catering accommodation

Further information regarding the eligibility criteria can be found at GOV.UK

What is the cash cap and Small Amounts of Financial Assistance Allowance?

Cash cap

Under the cash cap, no ratepayer can in any circumstances exceed the £110,000 cash cap across all their hereditaments in England.

Where a ratepayer has a qualifying connection with another ratepayer then those ratepayers should be considered as one ratepayer for the purposes of the cash cap. A ratepayer shall be treated as having a qualifying connection with another:

1. where both ratepayers are companies, and
   • one is a subsidiary of the other, or
   • both are subsidiaries of the same company; or
2. where only one ratepayer is a company, the other ratepayer (the “second ratepayer”) has such an interest in that company as would, if the second ratepayer were a company, result in its being the holding company of the other.

Small Amounts of Financial Assistance Allowance

Under subsidy control, no ratepayer can exceed £315,00 in total of Small Amounts of Financial Assistance over three years (including 2025/26).

Further guidance on the cash cap and financial assistance limit can be found at GOV.UK

How do I apply for this relief?

This relief has automatically been applied to 2025/26 business rates bills for those that may be eligible and were in receipt of the 2024/25 Retail Hospitality and Leisure Relief (unless it was apparent that the above mentioned cap may be breached).

However, you are required to inform us, on a self-assessment basis, if you do not qualify or are in breach of the cash cap or Small Amounts of Financial Assistance limit so we can amend your account accordingly. You can also choose to opt out of this relief.

Please email revenuesandbenefits@rother.gov.uk  quoting your account reference and address if you are in breach of the caps, are otherwise ineligible or to opt out.

If you would like to apply for this relief  from 1 April 2025, then you can register and apply online here. You will need your property reference number which is the 13 digit number found on your business rates bill. The application is displayed in the Rates Discount Forms section.