These changes to the Non-Domestic Rates came into effect on 1 April 2022.
For 2022/23 the poundages are:
|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 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
- 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.