GuideBusiness Rates reliefs and reductions information

Show all parts of this guide

4. Retail, Hospitality & Leisure (RHL) Relief up to 31/03/2026

Occupiers of property mainly used by visiting members of the public in the RHL sectors, may qualify for a 40% rates relief, provided certain criteria is met.

  • Businesses that provide financial, medical, legal & accounting services are not eligible retail businesses.
  • A property used by a business in the RHL sectors, that is not directly used by visiting members of the public, are not eligible for this rates relief.

A ratepayer can claim up to £110,000 of support  for all their properties. This cash cap applies at a group company level (for example, holding companies & subsidiaries cannot claim up to the cash cap for each company in the group).

The RHL Relief Scheme is subject to the Minimal Financial Assistance limits under the Subsidy Control Act.

The Government’s guidance on RHL Rates Relief and the subsidy control rules are available here.