Retail relief and nursery relief

Retail relief 2022/23

As from 1 April 2022 eligible businesses will get 50% retail relief up to a cash cap limit of £110,000 per business.

Government cash caps and subsidy control 

  • From 1 April 2022, relief will be capped at £110,000 per business. Under the cash cap, no ratepayer can in any circumstances exceed the £110,000 cash cap across all of their hereditaments in England.
  • The Retail relief is likely to amount to subsidy. Any relief provided by the Council under this scheme will need to comply with the UKs domestic and international subsidy control obligations.
  • To the extent that the Council is seeking to provide relief falls within the Small Amounts of Financial Assistance Allowance, Article 364 of the TCA allows an economic sector) eg a holding company and its subsidiaries) to receive up to 325,000 Special Drawing Rights (£343,000 as at 9 December 2021) in a three year period (consisting of the 2022/23 year and the two previous financial years). Expanded Retail discount granted in either 2020/21 or 2021/22 does not count towards the £343,000 allowance, but BEIS business grants (throughout the 3 years) and any other subsidies claimed under the Small Amounts of Financial Assistance limit should be counted. 
  • In those cases where it is clear to the Council that the ratepayer is likely to breach the cash cap or the Small Amounts of Financial Assistance limit, then the authority will automatically withhold the relief.
  • The amount of relief will be recalculated in the event of a change of circumstances. This could include, for example, a backdated change to the rateable value or hereditament. This change of circumstances could arise during the year in question or during a later year. 

 

If you have not been awarded the 50% retail relief as from 1 April 2022 but believe you are eligible as you do not meet the government cash caps and subsidy control limits set above please email us at nndr@warwickdc.gov.uk clearly stating your business rate reference number and we will send you a declaration to complete to claim the relief. 

The deadline to claim the retail relief for 2022/23 financial year is 30 September 2023.

If you wish to opt out of this additional relief being applied to your account please email us at nndr@warwickdc.gov.uk clearly stating your business rate account reference number and the relief you wish to opt out of. You may opt out of the relief anytime up to 30 April 2023.

Nursery relief 2022/23

As from 1 April 2022 there will be no relief granted to Nurseries.

Retail and Nursery discount 2021/22

Eligible businesses received 100% relief from 1 April 2021 - 30 June 2021 and then 66% relief from 1 July 2021.

Please be aware that we are no longer able to backdate and apply retail discount from before 1 April 2022. The last date to make a backdated award for retail relief was 30 September 2022.

Government caps

From 1 July 2021, relief was capped at £105,000 per business, or £2 million per business where the business is in occupation of a property that was required, or would have been required, to close, based on the law and guidance applicable on 5 January 2021. This also applies to Nursery Discount which was introduced on 1st April 2020.

If you wish to opt out of this additional relief being applied to your account please email us at nndr@warwickdc.gov.uk clearly stating your business rate account reference number and the relief you wish to opt out of.

Policy

Warwick Disctrict Councils agreed policy for Retail, Hospitality and Leisure business rate relief