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The Expanded Retail Discount scheme: a business rate holiday applies to retail, hospitality and leisure businesses in England for the 2020/21 tax year as part of measures to support businesses during the outbreak of COVID-19.

At a glance

Applies to properties, referred in the guidance as ‘hereditaments’ used as:

To qualify for the relief the hereditament should be wholly or mainly being used for qualifying purposes. This is a test on use rather than occupation.

Hereditaments that will not qualify for relief:

External link

Business Rates Local Authorities Expanded Retail Discount Guidance