Business Rates Relief 2024-25: Retail, Hospitality and Leisure Scheme

Introduction

1.1 At the Autumn Statement on 22 November 2023, the Chancellor announced the extension of the business rates relief scheme for retail, hospitality and leisure properties worth an estimated £2.4billion in 2024/25.

1.2 The 2024/25 Retail, Hospitality and Leisure business rates relief scheme will provide eligible, occupied, retail, hospitality and leisure properties with a 75% relief up to a cash cap limit of £110,000 per business.

1.3 This document explains how the scheme will operate and the eligibility criteria for businesses in the South Hams District Council area.