Business Rates discounts and 'holidays'

Business rates extended retail discount

Businesses in the retail, hospitality and leisure sectors will not have to pay business rates for the 2020 to 2021 tax year.

Eligible properties will be occupied hereditaments that are wholly or mainly being used:

  • as shops, restaurants, cafes, drinking establishments, cinemas and live music venues
  • for assembly and leisure
  • as hotels, guest and boarding premises, and self-catering accommodation.

Read the guidance on business rates extended retail discount on GOV.UK

Nurseries do not have to pay business rates for the 2020 to 2021 tax year. You’re eligible if your business is on Ofsted’s Early Years Register, and provides care and education for children up to five years old.

Revised annual bills

As the above measures were announced after Business Rates bills for 2020/21 had been issued, we have now sent out revised bills to those businesses that are eligible for these reliefs. The revised bills include any discounts that may reduce your bill.

We appreciate that the coronavirus outbreak is having a significant impact on business. If you are struggling to pay your business rates please email business.unit@liverpool.gov.uk. You can also use our online services to tell us of any changes.