Skip to main content


On the 03/03/2021 the Chancellor announced a revised scheme for Retail Discount and Nursery Discount, this guidance give you a high level explanation of how it will work.

Act and Regulation

  • LGFA 1988 Section 47
  • In line with the legal restrictions in section 47(8A) of the Local Government Finance Act 1988, billing authorities may not grant the discount to themselves or a precepting authority. A “precepting authority” includes fire, police and parish councils or a functional body, within the meaning of the Greater London Authority Act 1999

Who is Eligible

Amount of Discount in 2021 – 2022 (after taking into account all other reliefs and discounts)

  • 01/04/2021 – 30/06/2021 – 100%
  • 01/07/2021 – 31/03/2022 – 66%
  • Organisations can refuse the relief should this happen they are not able to change their minds

Discount Capping (cash caps) – these cannot be exceeded

The capping values are the maximum an organisation can receive in discount for all properties in England for which they are liable. Capping values are;

  • If mandated to close as of 05/01/2021 - £2million
  • Not mandated to close as of 05/01/2021 - £105k
  • Discounts awarded at 100% between 01/04/2021 - 30/06/2021 will not be counted towards the ‘cash caps’

Please note that for Nursery Relief, relief will be provided to eligible properties which are occupied by providers on Ofsteds Early Years Register and which are wholly or mainly used for the provision of the Early Years Foundation Stage.

For Retail Discount, a Ratepayer may refuse the discount for each eligible heriditament anytime up to 30th April 2022, and if refused ratepayers cannot withdraw their refusal for either all of part of the financial year they withdrew from.


There is no need for businesses to formally apply the relief will be applied and bills issued with letters that may or may not require a reply.

If you need a copy of the letter please download the retail and nursery applications below.


Nursery Discount Rates 2021-22.pdf

Nursery Discount Rates 2021-22.dox

Nursery Discount Rates 2021-22.odt


Retail Discount Rates 2021-22.pdf

Retail Discount Rates 2021-22.dox

Retail Discount Rates 2021-22.odt

Business Rates Reliefs (Government Website)

If you believe that you are due this relief and haven’t received a bill, or have any other queries concerning your Business Rates, please Contact us for further details.

Feedback form

500 character(s) left.
500 character(s) left.
500 character(s) left.