Introduction
1.1 At the Autumn Statement on 30 October 2024, the Chancellor announced the extension of the business rates relief scheme for retail, hospitality and leisure properties for one year for 2025/26.
1.2 The 2025/26 Retail, Hospitality and Leisure business rates relief scheme will provide eligible, occupied, retail, hospitality and leisure properties with 40% 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.