Retail, Hospitality and Leisure Relief 2023/24 Refusal form

In line with the conditions set by the government, a ratepayer may only claim up to £110,000 of support under the 2023/24 Retail, Hospitality and Leisure Relief Scheme for all their eligible hereditaments. Furthermore, the Retail, Hospitality and Leisure Relief Scheme is subject to the Minimal Financial Assistance limits under the Subsidy Control Act. This means no recipient can receive over £315,000 over a 3-year period.

To claim the Retail, Hospitality and Leisure relief you must not have exceeded either the £110,000 cash cap* for 2023/24 or the Minimal Financial Assistance limit of £315,000 over 3 years (including 2023/24).You do not need to take any further action if you have not received any other 2023/24 Retail, Hospitality and Leisure Relief for premises other than for those you have been billed, and you have not received more than the Minimal Financial Assistance limit of £315,000 over 3 years (including 2023/24).

• you have exceeded the cash cap on other properties, or
• you have received more than the Minimal Financial Assistance limit of £315,000 over 3 years (including 2023/24).

*Additional Cash Cap Information.

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 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.

The Retail, Hospitality and Leisure Relief Scheme is subject to the Minimal Financial Assistance limits under the Subsidy Control Act. This means no recipient can receive over £315,000 over a 3-year period (consisting of the current financial year and the 2 previous financial years). Extended Retail Discounts granted in 2021/22 do not count towards the limit. Covid business grants received from local government and any other subsidy claimed under the Minimal Financial Assistance or Small Amounts of Financial Assistance limit over the 3-year period should be counted.

Further details of the cash cap and subsidy control can be found at: https://www.gov.uk/government/publications/business-rates-relief-202324-retail-hospitality-and-leisure-scheme-local-authority-guidance