The announcements made by the Chancellor yesterday for a 12 month business rates suspension for retail, hospitality and leisure properties are unanimously welcomed across our sector. They are extensive and will go a long way to help many of the businesses most acutely affected by the current situation.

But the devil is in the detail and here are some factors to be aware of:

1. The list of properties that will fall within scope of the Enhanced Retail Discount will hopefully be published today. This will broadly follow SCAT codes published by the VOA and MHCLG will make it as clear as possible. Retail is broadly as we know it. Leisure will follow the subgroups published by the VOA known as ASSEMBLY & LEISURE and HOTELS, GUEST & BOARDING, SELF CATERING etc. There will be some in those two sub groups that fall foul but they should be fairly clear
2. The scheme is being notified to the EU Commission today and, if accepted, will be exempt from the State Aid rules.This is not yet confirmed
3. As with the existing Retail Discount, it will only apply to occupied properties. It will not affect any assessment currently subject to an empty rate.
4. If properties are vacated for the first time with stock removed they would be eligible to claim 3 months rates relief if shop or office. If warehousing 6 mths can be claimed. 

MHCLG is happy to field further queries from Professionals and Trade interest groups. The Board can raise this on a case by case basis and advise of responses.

These will be posted on the AR Web site for general details or through a direct response as appropriate.