The Government has provided enhanced support through business rates relief to businesses occupying properties used for retail, hospitality and leisure given the direct and acute impacts of the COVID-19 pandemic on those sectors.
The Ministry of Housing, Communities and Local Government has published guidance for local authorities on eligible properties. As set out in the guidance, support is targeted at premises that are wholly or mainly being used as shops, restaurants, cafes, drinking establishments, cinemas and live music venues; for assembly and leisure; or as hotels, guest and boarding premises, and self-catering accommodation. It is for local authorities to determine eligibility for reliefs, having regard to guidance issued by the Government.
A range of further measures to support all businesses, including those not eligible for the business rates holiday, such as wholesalers, has also been made available.