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:
- restaurant, café, bar or pub
- cinema or music venue
- hospitality or leisure business - for example, a gym, a spa or a hotel
See gov.uk for more information and also the previous scheme - retail discount for the tax year 2021 to 2022