Grants

Covid-19: Measures to support businesses experiencing increases in costs or financial disruptions – grants for businesses that pay low or no business rates

The rules in this area differ in some regards depending on whether the property is in England, Wales, Scotland or Northern Ireland; therefore, and unless stated otherwise, the rules broadly applying in England are summarised below.

Broadly, a business that:

  • occupies a property in the UK; and
  • receives Small Business Rates Relief (Scotland: Small Business Bonus Scheme) or Rural Rates Relief (Scotland: Rural Relief) in respect of that property,

is entitled to a one-off grant of £10,000.

Advice on claiming the grant is as follows:

  • for properties in England, the local authority will contact the business to inform them that they are eligible for the grant. Any queries with regard to the grant should be directed to the local authority; Local Authorities have now updated their websites for the updated Covid-19 guidance.

For businesses in the retail, hospitality and leisure sectors, the grant is increased to £25,000 in certain circumstances.

Retail, hospitality and leisure businesses

The rules in this area differ in some regards depending on whether the property is in England, Wales, Scotland or Northern Ireland; therefore, and unless stated otherwise, the rules broadly applying in England are summarised below.

There is a business rates holiday for 2020–21 and a cash grant of up to £25,000 for retail, hospitality and leisure businesses.

Qualifying properties are those that are used wholly or mainly:

  • 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.

The cash grant is given by reference to the rateable value of the property, as set out below:

Property is in England or Northern Ireland:

Rateable value Grant 
£0 – £15,000     £10,000  
£15,000 – £51,000£25,000       

THIS GUIDANCE IS ACCURATE AS OF 31 MARCH 2020. SHOULD YOU HAVE ANY QUERIES OR WISH TO DISCUSS ANY IMPLICATIONS PLEASE CONTACT US.