Business rates: retail discount – guidance

The government announced at Autumn Budget 2018 that it will provide a business rates retail discount scheme for occupied retail properties with a rateable value of less than £51,000 in each of the years 2019 to 2020 and 2020 to 2021.

This document provides guidance to local authorities about the operation and delivery of the scheme. This guidance sets out the criteria which central government considers for this purpose to be retail and eligible for this discount. The guidance does not replace existing legislation.

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