Key points

2021/22

ENGLAND

  • 2021/22 Multiplier Frozen at 2020/21 levels: – Small Multiplier; 0.499p. – Standard Multiplier; 0.512p.
  • 100% relief for eligible retail, hospitality, and leisure businesses extended until 30th June 2021, this will be followed by a relief of 66% from 1st July 2021 – 31st March 2022. Nurseries will also qualify for relief in the same way as other eligible properties.
  • A £5 billion fund to be paid in Grants to assist non-essential retail, leisure and hospitality in opening premises up in the post pandemic economic recovery.
  • Airports and Ground Operations Support Scheme Extended for 6 months.
  • Legislation to be introduced to outlaw MCC appeals in relation to the impact of Covid-19, a new Business Rates Relief fund of £1.5 Billion for business affected by Covid-19 outside the retail, hospitality and leisure sectors.
  • Governments New Free Ports will benefit from certain business rates relief.
  • Funding to be provided to HMRC to investigate modernising the system and oversight that collects the tax.
  • Report into fundamental review into Business Rates postponed until the Autumn, interim report published 23rd March 2021.

SCOTLAND

  • Basic property rate reduced to 2019/20 levels 0.49p.
  • 100% relief for retail, hospitality and leisure business extended for 12 months.
  • Additional Grant Funding provide to support the reopening of Certain Sectors.
  • Business Growth Accelerator relief extended to cover changes in use and regeneration of existing properties.
  • Fresh Start relief extended to include properties with an RV >95,000 and that have been empty for at least 6 months.
  • Day Nursery relief extended to at least 30th June 2023.
  • Relief for new district heating networks powered by renewable energy expanded to 90% until; 31st March 2024.
  • Standardised bill has been introduced across all Scottish Councils.
  • Councils given powers to request information from a ratepayer and penalty measures applicable for noncompliance.
  • Change to recovery process for any unpaid rates.
  • New two stage appeal process to be introduced from 1st April 2022.

WALES

  • 2021/22 Multiplier Frozen at 2020/21 levels 0.535p.
  • 100% relief for eligible retail, hospitality, and leisure businesses extended for 12 months.