Retail, Hospitality and Leisure Relief 2024 to 2025
Qualifying businesses can receive 75% relief on their bill subject to the cash cap.
Please note the closing date to apply for the current 2024/2025 Retail Hospitality Leisure relief is 30 September 2025, applications cannot be approved for any earlier financial years.
The cash cap (£110,000)
Under the cash cap, a ratepayer may only receive Retail, Hospitality and Leisure relief up to a cash cap of £110,000
No ratepayer can in any circumstances exceed the cash cap across all of their business premises in England.
Where a ratepayer has a qualifying connection with another ratepayer then those ratepayers should be considered as one ratepayer for the purposes of the cash caps. A ratepayer shall be treated as having a qualifying connection with another:
A. Where both ratepayers are companies, and
i. one is a subsidiary of the other, or
ii. both are subsidiaries of the same company; or
B. Where only one ratepayer is a company, the other ratepayer (the "second ratepayer") has such an interest in that company as would, if the second ratepayer were a company, result in its being the holding company of the other.
In those cases where it is clear to the local authority that the ratepayer is likely to breach the cash caps then the authority should automatically withhold the discount. Otherwise, local authorities may include the discount in bills and ask the ratepayers, on a self-assessment basis, to inform the authority if they are in breach of the cash caps.
Eligibility rules
To be eligible for the Retail, Hospitality and Leisure relief you must not have exceeded either the £110,000 cash cap for 2024 to 2025 or the Small Amounts of Financial Assistance limit of £343,000 over three years (including 2024 to 2025).
All businesses are required to check their eligibility to this discount and notify us if they either are in breach of the cash cap or Financial Assistance limit.
Opting out
If you exceed the cash cap or Small Amounts of Financial Assistance limit e-mail us at businessrates@gateshead.gov.uk to confirm your opt out.