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Retail Discount (From 01/04/19)


The Government announced a new Business Rates Retail Discount scheme for occupied retail properties with a rateable value of less than £51,000 in the October 2018 budget. The Retail Discount is to be available in each of the financial years 2019/20 and 2020/21.  The value of the discount is one third of the Business Rates charge following the award of any mandatory/other discretionary reliefs.
 

Qualifying Criteria to receive Business Rates Retail Discount


To qualify for Business Rates Retail Discount your business premises should be
  • occupied and have a rateable value of less that £51,000

Properties that will benefit from the discount should be wholly or mainly used as shops, restaurants, cafes and drinking establishments.

For the purposes of this discount the Council considers that the Retail Discount will apply to:
Premises that are being used for the sale of goods to visiting members of the public:
  • Shops (such as florists, bakers, butchers, grocers, greengrocers, jewellers, stationers, off licences, chemists, newsagents, hardware stores, supermarkets, etc.)
  • Charity shops
  • Opticians
  • Post Offices
  • Furnishing shops/display rooms (such as carpet shops, double glazing, garage doors)
  • Car/Caravan show rooms
  • Second hand car lots
  • Markets
  • Petrol stations
  • Garden Centres
  • Art Galleries (where art is for sale/hire)

Premises that are being used for the provision of the following services to members of the visiting public:
  • Travel Agents  
  • Hair and beauty services (such as hair dressers, nail bars, beauty salons, tanning shops)  
  • Shoe repairs/Key cutting
  • Ticket Offices e.g. for theatre
  • Dry Cleaners
  • Launderettes
  • PC/TV/domestic appliance repair
  • Funeral Directors
  • Photo processing
  • Tool hire
  • Car hire      

Premises that are being used for the sale of food and/or drink to visiting members of the public:  
  • Restaurants
  • Takeaways
  • Sandwich shops
  • Coffee shops
  • Pubs
  • Bars

The following factors will also be taken into account in the determination of eligibility for discretionary relief:
  • The Council will not grant relief where the business is deemed to have a detrimental impact on neighbours and communities.
  • The individual merits of each application taking account whether the business supports the Council’s wider objectives.
 
Any award of relief is subject to the provision contained in De Minimis Regulations (EC 1407/2013) and governed by the limits included in these regulations.

Tameside Council must be notified immediately of any assistance or aid subsequently received by the applicant under the De Minimis exemption as this could affect your entitlement to Business Rates Retail Discount.

If you think you may be eligible for the Retail Discount, please complete the application form.
 
If you have any queries regarding the awarding of this discount then please do not hesitate to contact the Business Rates Service on telephone number 0161 342 2233.
 
 
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