Retail, hospitality and leisure relief
Retail, hospitality, and leisure relief replaced the retail discount on 1 April 2023.
You could qualify for retail, hospitality, and leisure relief if your business is mainly being used as a:
- shop
- restaurant, café, bar or pub
- cinema or music venue
- hospitality or leisure business - for example, a gym, a spa or a hotel
Visit GOV.UK for more information and also the previous schemes.