Retail, hospitality and leisure relief

Retail, hospitality, and leisure relief replaced the retail discount on 1 April 2022.

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

See for more information and also the previous scheme - retail discount for the tax year 2021 to 2022