Retail, Hospitality and Leisure Relief 2023/24 and 2024/25

The cap applies:

• at a group company level (so holding companies and subsidiaries cannot claim up to the cash cap for each company)
• to businesses that have an interest in another company that would result in its being the holding company

The scheme is subject to the subsidies chapter within the UK-EU Trade and Cooperation Agreement (TCA).

This only applies to subsidies over £315,000 per beneficiary over a three-year period. This is called the Small Amounts of Financial Assistance limit.

The 2023/24 scheme covers three years, and includes the 2023/24 financial year, plus the two previous financial years.

The 2024/25 scheme covers three years, and includes the 2024/25 financial year, plus the two previous financial years.

If you were awarded the Extended Retail Discount in 2020/21, 2021/22 or 2022/23, this does not count this towards the limit.

However, any COVID-19 business grant or any other subsidy claimed under the Small Amounts of Financial Assistance limit over the three year period does count.

If you received Retail, Hospitality and Leisure relief in 2022/23 or 2023/24, we have applied this relief for the 2024/25 financial year automatically.

If you received the relief automatically, you will still need to complete the form to ensure you still meet the criteria below.

If you have not previously received this relief, you will need to apply. 

You can only apply if you have not exceeded either:

• the £110,000 cash cap, or
• the Small Amounts of Financial Assistance limit of £315,000 over three years 

You can apply now using our online form.

You can use the same form for 2023-24 and for 2024-25.

You can:

• find full guidance from the government on the 2023-24 scheme and the 2024-25 scheme
• download our Discretionary Rate Relief Policy 2023