Expanded retail 2021/22

The new rules

On the 3rd March, the Chancellor announced the new rules for retail and nursery discount for the 2021/22 financial year. The new rules for both discounts are:

1 April to 30 June 2021

  • If you qualified for retail discount for 2020/21, you will have nothing to pay between 1 April 2021 to 30 June 2021

1 July 2021 to 31 March 2022 

  • You will be entitled to a 66% discount from 1 July 2021 to 31 March 2022.

Subsidy cap

There is a subsidy cap on the amount of retail and nursery discount that a ratepayer can claim. This only applies for the period 1 July 2021 to 31 March 2022.

  • If your property(s) were forced to close on 5 January 2021, you are only able to claim a maximum of £2m in retail discount
  • If your property(s) were not forced to close on 5 January 2021 or your properties are nurseries, the amount of discount is capped at £105,000 

You may choose not to receive either the Expanded Retail Discount 2021/22 or Nursery Discount 2021/22, please email businessrates@lbhf.gov.uk if you wish to opt out or you believe you will exceed the subsidy cap. Please write ‘Retail Discount Opt Out’ in the subject field of your email. 

If your circumstances have changed and you are no longer entitled to the retail discount, you must inform the council.  

What to do if you have more than one property

If you or your organisation has more than one business premises receiving the Expanded Retail or Nursery Discount in England, you must complete the Additional property declaration form.

You must complete this form even if you do not exceed the cap.

Non-compliance will result in your discount being cancelled.

Companies in the same group will be considered as the same company under the subsidy cap.

Further guidance can be found here Business rates: expanded retail discount 2021 to 2022 - local authority guidance - GOV.UK

Additional property declaration form

Apply for the expanded retail and nursery discount 

Apply for expanded discount