Business rates

Retail, hospitality and leisure relief 2025/26

The Retail, Hospitality and Leisure Relief Scheme provides business rates relief to eligible occupied retail, hospitality and leisure properties. The scheme started in 2020/21 and has been extended for 2025/26. 

The amount of relief for 2025/26 is 40% of the business rates bill.

Limits of this scheme

You can claim up to £110,000 of support for all your eligible hereditaments under this scheme. This 'cash cap' of £110,000 applies at a Group company level, which means holding companies and subsidiaries cannot claim up to the cash cap for each company. The limit also applies to organisations that are not a company, but which have such an interest in a company that they would, if they were a company, be the holding company.

This scheme is subject to the Minimal Financial Assistance limits under the Subsidy Control Act. This means you cannot receive more than £315,000 over a 3-year period – that is, the current financial year and the 2 previous financial years.

COVID-19 business grants received from local government, and any other subsidy claimed under the Minimal Financial Assistance limits or Small Amounts of Financial Assistance limit over the 3-year period, should be counted towards the overall £315,000 limit.

To claim Retail, Hospitality and Leisure relief, you must not have exceeded either the:

  • £110,000 cash cap for 2025/26
  • Minimal Financial Assistance limits of £315,000 over 3 years, including 2025/26

When action is required

You should complete and return Form A if you wish to apply for RHL and have occupied the property between 1st April 2023 to 31st March 2026

Retail, hospitality and leisure relief – Form A, 2025/26

You should complete and return Form B, below, refusing the relief, if either:

  • you have exceeded the cash cap on all properties
  • you have received more than the Minimal Financial Assistance limits of £315,000 over 3 years, including 2025/26

Retail, hospitality and leisure relief – Form B, 2025/26

If you falsely apply for any relief, or if you provide false information or make false representation to gain relief, you may be guilty of fraud.