Retail discount

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 (together with any other business in the same group).

The scheme is also subject to the Minimal Financial Assistance limits of £315,000 over three years (including 2025/26).

Covid business grants received from local government and any other subsidy claimed under the Minimal Financial Assistance or Small Amounts of Financial Assistance over the three year period are deducted.

In most cases 2025/26 bills will include the relief. We ask all businesses to check their eligibility for this relief and to tell us if they are in breach of the cash cap or have received more than the Small Amounts of Financial Assistance or Minimal Financial Assistance.

If you wish to opt out of this relief or make an application, please email business.rates@liverpool.gov.uk

Find out more about this scheme on GOV.UK.