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2022/23 Amendments - Non-Domestic Rates

These changes to the Non-Domestic Rates came into effect on 1 April 2022.


For 2022/23 the poundages are:

Rateable ValuePoundage
up to £51,000 49.8 pence (basic property rate)
£51,001 to £95,000 51.1 pence (including intermediate property rate of 1.3 pence)
£95,001 and above 52.4 pence (including higher property rate of 2.6 pence)

Retail Hospitality and Leisure Relief

50% Retail, Hospitality, Leisure and Aviation (RHLA) relief is available in year 2022/23 from 1st April 2022 to 30th June 2022.

Eligibility is based on the property being wholly or mainly used for the purposes set out in Schedule 1 or the regulations which are:

  • Bed and breakfast
  • Camping Site
  • Caravan
  • Caravan site
  • Chalet, holiday hut and bothy
  • Guest house, Hotel and Hostel
  • Public House
  • Restaurant inc Café, Coffee shop, bistro, fast food restaurant and snack bar
  • Self-catering holiday accommodation
  • Timeshare accommodation
  • Market
  • Retail shop used for the retail sale of goods to members of the public who visit the building to buy goods for consumption or use elsewhere
  • Leisure uses as arts gallery, sports club, sports center, sports ground, clubhouse, gymnasium, museum, cinema, theatre, music venue, ticket office, recreation ground, bingo hall, tourist attraction, our tourist facility.
  • Service providers inc hair and beauty services, shoe repairs, key cutting, photo processing, laundry services, car or tool hire, car washing, or repair of domestic electronic goods
  • Letting Agency and Funeral Parlour – a property letting agency run by a person who on 21st March 2020 was registered or applied to be a registered letting agent.
  • Travel agency.