Business Rates discounts and 'holidays'

Business rates extended retail discount

Following the announcement on 23rd March 2020 retail, leisure, and hospitality properties that will have had to close as a result of the coronavirus outrbreak restriction measures will now be eligible for the relief.

This relief will apply to occupied retail, leisure and hospitality properties in the year 2020/21. There will be no rateable value limit on the relief.

Properties that will benefit from the relief 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

Nursery discount

The government announced a Business Rates Nursery Discount on 18th March 2020.

This relief will apply for one year to hereditaments occupied by providers on Ofsted's Early Years Register and wholly or mainly used for the provision of the Early Years Foundation Stage and which are subject to business rates in the year 2020/21.

There is no rateable value limit on the relief.

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.