Reliefs and Exemptions
Expanded Retail Discount 2021-22
At the Budget on 3 March 2021, the Chancellor announced that the Government would provide additional support for eligible retail, hospitality, leisure and nursery businesses in England occupying a qualifying property
As a temporary measure for 2021/22 the Chancellor announced that:
• The Expanded Retail Discount (2020/21) would be extended for three months for eligible properties, at 100% relief, uncapped, for the period 1 April 2021 to 30 June 2021.
• From 1 July 2021 to 31 March 2022, the Expanded Retail Discount would apply at 66% relief for eligible properties in the scheme, with a cash cap of £2m for businesses that were required to close as at 5 January 2021, and up to £105,000 for business permitted to open at that date.
• The Nursery Discount 2021 would also be extended for three months, at 100%, uncapped, for the period 1 April 2021 to 30 June 2021.
• From 1 July 2021 to 31 March 2022 the Nursery Discount would apply at 66% relief for eligible properties, with a cash cap of £105,000.
• For the Expanded Retail Discount 2021/22 and Nursery Discount 2021/22, businesses may choose to opt out of support by providing billing authorities notification of their request to refuse support, per eligible hereditament.
If you have received a bill which does not reflect the discount, or you wish to decline the discount please complete the firstname.lastname@example.org return it to us by email to
Read more about the Expanded Retail Discount on the Gov.UK website