The Government is introducing a business rates holiday for retail, hospitality and leisure businesses in England for the 2020/21 tax year. (Similar schemes will be introduced in Wales and Scotland) Businesses that received the retail discount in the 2019/20 tax year will be rebilled by their local authority as soon as possible. Properties that will benefit from the relief will be premises that are wholly or mainly being used:
- As shops, restaurants, cafes, drinking establishments, cinemas and live music venues,
- for assembly and leisure and
- as hotels, guest & boarding premises and self-catering accommodation
