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Retail Relief

With effect from 1 April 2014, the Government has introduced a ‘Reoccupation Relief’. This relief provides for a 50% Business Rates discount over a period of 18 months between 1st April 2014 and 31st March 2016 for businesses that move into retail premises that have been empty for a year or more.

The Government is also funding a discount, worth up to £1,000 in 2014-15 and up to £1,500 in 2015-16, for retail premises with a rateable value of up to £50,000.

Retail Reliefs are subject to the De Minimis Regulations (1407/2013). This means that the amount granted is restricted to State Aid Limits, which is € 200,000 over a rolling 3 year period. If you are receiving, or have received, any ‘de minimis’ aid granted during the current or two previous financial years (from any source), you should inform the local authority immediately with details of the aid received.

The Council considers that the relief WILL apply to:

Hereditaments that are being used for the sale of goods to visiting members of the public:

  • Shops (such as florists, bakers, butchers, grocers, jewellers, stationers, off licences, chemists, newsagents, hardware stores)
  • Charity shops
  • Opticians
  • Post Offices
  • Furnishing shops/display rooms (such as carpet shops, double glazing)
  • Car/Caravan show rooms
  • Second hand car lots
  • Markets
  • Petrol stations
  • Garden Centres
  • Art Galleries (where art is for sale/hire).

Hereditaments that are being used for the provision of the following services to visiting members of the public:

  • Hair and beauty services (such as hair dressers, nail bars, beauty salons, tanning shops)
  • Shoe repairs/Key cutting
  • Travel Agents
  • Ticket Offices e.g. for theatre
  • Dry Cleaners
  • Launderettes
  • PC/TV/domestic appliance repair
  • Funeral Directors
  • Photo processing
  • DVD/Video rentals
  • Tool hire
  • Car hire.

Hereditaments 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 Council considers that the relief WILL NOT apply to:

Hereditaments that are being used for the provision of the following services to visiting members of the public

  • Financial services (e.g. banks, building societies, cash points, bureau de change, payday lenders, betting shops, pawn brokers)
  • Other services (e.g. estate agents, letting agents, employment agencies, sex shops, massage parlours, shisha bars)
  • Medical services (e.g. dentists, doctors, osteopaths, chiropractors)
  • Professional services (e.g. Solicitors, accountants, insurance agents, financial advisors, tutors)
  • Post Office sorting Offices.

Hereditaments that are not reasonably accessible to visiting members of the public.

The Council will not award retail relief where any aspect of the above activities are carried out at the premises, even if there is a retail element also.

This list is not exhaustive and the Council reserves the right to decline any application where the retail business is determined to be having a detrimental effect on the neighbourhood or Community.

Should you require any further information, please contact the Business Rates Team on:

Contact Information
Contact by Post

Exchequer Services
Business Rates Section
Tameside MBC
Council Offices
PO Box 304
OL6 0GA
Contact by Telephone
0161 342 2233
Request this service online!

 

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