Non-domestic rates retail hospitality and leisure relief (RHL)

100% relief is available for non-domestic properties in the retail, hospitality and leisure sectors. In order to qualify for the relief, properties must have been occupied on 17 March 2020.

For most businesses RHL relief will be automatically applied against your 2020/21 annual rates bill, however, if not please read the following and if appropriate make application using the link provided below. Please note that this relief does not replace other reliefs but will be added to them up to a maximum of 100%.

This relief is for the 2020/21 financial year only and cannot be backdated prior to 1 April 2020.

Retail includes:

  • Markets the use of which is defined as: “market place on which goods are exhibited for sale to members of the public”;
  • Retail shops the use of which is defined as: “Use as a shop, being a building or part of a building that is used for the retail sale of goods to members of the public who visit the building to buy goods for consumption or use elsewhere, whether or not by the buyer, for purposes unconnected with a trade or business”;
  • Service providers the use of which is defined as: “Use to provide hair and beauty services, shoe repairs, key cutting, photo processing, laundry services, car or tool hire, car washing or repair of domestic electronic/electrical goods”;
  • Registered letting agencies;
  • Funeral parlours; and
  • Travel agencies (used by a travel agency or by a tour operator)
  • News Publishing (Used as premises for the production of newspapers, and related news platforms) This part is applicable from 27th May 2020 only.

Hospitality includes: bed and breakfast accommodation, camping sites, caravans, caravan sites, chalets, holiday huts, bothies, guest houses, hotels, hostels, public houses, nightclubs, restaurants, self-catering holiday accommodation and timeshare accommodation.

Leisure includes properties used as: an arts gallery or centre, sports club, sports centre, sports ground, clubhouse, gymnasium, museum, cinema, theatre, music venue, ticket office, recreation ground, bingo hall, tourist attraction or tourist facility.

If you consider that your business meets the above criteria please download and complete the application form and return by email to