Coronavirus Grants - Page 5 - Business

3,069 posts

209 months

Monday 30th March 2020

from govt circular

this is about enhanced retail relief which means you have nothing to pay for 20/21 there are also grants depending on RV's below 51000k

Which properties will benefit from relief?
10. Properties that will benefit from the relief will be occupied hereditaments that are
wholly or mainly being used:
a. as shops, restaurants, cafes, drinking establishments, cinemas and live
music venues,
b. for assembly and leisure; or
c. as hotels, guest & boarding premises and self-catering accommodation.
11. We consider shops, restaurants, cafes, drinking establishments, cinemas and live
music venues to mean:
i. Hereditaments that are being used for the sale of goods to visiting
members of the public:
− Shops (such as: florists, bakers, butchers, grocers, greengrocers,
jewellers, stationers, off licences, chemists, newsagents, hardware
stores, supermarkets, etc)
− Charity shops
− Opticians
− Post offices
− Furnishing shops/ display rooms (such as: carpet shops, double glazing,
garage doors)
− Car/caravan show rooms
− Second-hand car lots
− Markets
− Petrol stations
− Garden centres
− Art galleries (where art is for sale/hire)
1 As required in the NNDR3 guidance notes, the former categories of discretionary relief prior to the Localism
Act (i.e. charitable/CASC/rural etc. top up and not for profit) should be applied first in the sequence of
discretionary reliefs and, therefore, before the retail discount.
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ii. Hereditaments that are being used for the provision of the following
services to visiting members of the public:
− Hair and beauty services (such as: hairdressers, nail bars, beauty salons,
tanning shops, etc)
− Shoe repairs/key cutting
− Travel agents
− Ticket offices e.g. for theatre
− Dry cleaners
− Launderettes
− PC/TV/domestic appliance repair
− Funeral directors
− Photo processing
− Tool hire
− Car hire
− Employment agencies
− Estate agents and letting agents
− Betting shops
iii. Hereditaments that are being used for the sale of food and/or drink to
visiting members of the public:
− Restaurants
− Takeaways
− Sandwich shops
− Coffee shops
− Pubs
− Bars
iv. Hereditaments which are being used as cinemas
v. Hereditaments that are being used as live music venues:
− Live music venues are hereditaments wholly or mainly used for the
performance of live music for the purpose of entertaining an audience.
Hereditaments cannot be considered a live music venue for the purpose of
business rates relief where a venue is wholly or mainly used as a nightclub
or a theatre, for the purposes of the Town and Country Planning (Use
Classes) Order 1987 (as amended).
− Hereditaments can be a live music venue even if used for other activities,
but only if those other activities (i) are merely ancillary or incidental to the
performance of live music (e.g. the sale/supply of alcohol to audience
members) or (ii) do not affect the fact that the primary activity for the
premises is the performance of live music (e.g. because those other
activities are insufficiently regular or frequent, such as a polling station or
a fortnightly community event).
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− There may be circumstances in which it is difficult to tell whether an activity
is a performance of live music or, instead, the playing of recorded music.
Although we would expect this would be clear in most circumstances,
guidance on this may be found in Chapter 16 of the statutory guidance
issued in April 2018 under section 182 of the Licensing Act 2003.2
12. We consider assembly and leisure to mean:
i. Hereditaments that are being used for the provision of sport, leisure and
facilities to visiting members of the public (including for the viewing of such
activities).
− Sports grounds and clubs
− Museums and art galleries
− Nightclubs
− Sport and leisure facilities
− Stately homes and historic houses
− Theatres
− Tourist attractions
− Gyms
− Wellness centres, spas, massage parlours
− Casinos, gambling clubs and bingo halls
ii. Hereditaments that are being used for the assembly of visiting members of
the public.
− Public halls
− Clubhouses, clubs and institutions
13. We consider hotels, guest & boarding premises and self-catering accommodation to
mean:
i. Hereditaments where the non-domestic part is being used for the provision
of living accommodation as a business:
− Hotels, Guest and Boarding Houses
− Holiday homes
− Caravan parks and sites
14. To qualify for the relief the hereditament should be wholly or mainly being used for
the above qualifying purposes. In a similar way to other reliefs (such as charity
relief), this is a test on use rather than occupation. Therefore, hereditaments which
are occupied but not wholly or mainly used for the qualifying purpose will not qualify
for the relief. For the avoidance of doubt, hereditaments which have closed
2 The statutory guidance can be accessed here: https://www.gov.uk/government/publications/explana...
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temporarily due to the government’s advice on COVID19 should be treated as
occupied for the purposes of this relief.
15. The list set out above is not intended to be exhaustive as it would be impossible to
list the many and varied uses that exist within the qualifying purposes. There will
also be mixed uses. However, it is intended to be a guide for authorities as to the
types of uses that the Government considers for this purpose to be eligible for relief.
Authorities should determine for themselves whether particular properties not listed
are broadly similar in nature to those above and, if so, to consider them eligible for
the relief. Conversely, properties that are not broadly similar in nature to those listed
above should not be eligible for the relief.
16. The list below sets out the types of uses that the Government d

I WILL POST UP THE BUSINESS TYPES EXCLUDED LATER

chrispmartha

15,514 posts

130 months