Retail, Hospitality and Leisure Relief

This relief has been removed from 1 April 2026 and replaced with a Retail, Leisure and Hospitality multiplier.

Relief can still be awarded to eligible businesses back to 1 April 2023 where the premises were occupied. Where the business occupies multiple premises, the combined relief awarded will be capped at £110,000.

Relief for 1 April 2025 to 31 March 2026 was 40%. For the financial years 2023 to 2024 and 2024 to 2025 this was 75% each year.