Retail discount

2. Properties that will benefit from relief

To qualify the property should be wholly or mainly being used as a:

  • shop
  • restaurant
  • cafe
  • drinking establishment

For the purposes of retail discount we consider shops, restaurants, cafes and drinking establishments to mean:

Properties being used for the sale of goods to members of the public:

  • shops
  • charity shops
  • opticians
  • post offices
  • furnishing shops/display rooms
  • car/ caravan show rooms
  • second hand car lots
  • markets
  • petrol stations
  • garden centres
  • art galleries where art is for sale/hire

Properties being used for the provision of the following services to members of the public:

  • hair and beauty services
  • shoe repairs/key cutting
  • travel agents
  • ticket offices
  • dry cleaners
  • launderettes
  • PC/TV/domestic appliance repair
  • funeral directors
  • photo processing
  • tool hire
  • car hire

Properties being used for the sale of food and/or drink to members of the public:

  • restaurants
  • takeaways
  • sandwich shops
  • coffee shops
  • pubs and bars

From 1 April 2020 retail discount was expanded to cover:

  • cinemas and live music venues
  • hotels, guest and boarding premises, self-catering accommodation
  • holiday homes
  • caravan parks and sites
  • employment agencies
  • estate agents and letting agents
  • betting shops
  • sports grounds and clubs
  • museums and art galleries
  • nightclubs
  • sport and leisure facilities
  • stately homes and historic houses
  • theatres
  • tourist attractions
  • gyms
  • wellness centres, spas, massage parlours
  • casinos, gambling clubs and bingo halls
  • public halls
  • clubhouses, clubs and institutions