Title page
Contents
Summary 5
1. Permanent rate reliefs 7
1.1. Small business rate relief 7
Wales 8
Scotland 8
Northern Ireland 9
1.2. Charitable relief 9
1.3. Rural rate relief 10
1.4. Scotland: additional reliefs 11
1.5. Discretionary relief 11
2. Temporary reliefs 12
2.1. Retail, hospitality and leisure relief 12
2.2. Improvement relief 14
2.3. Renewable energy exemptions 15
2.4. Supporting Small Businesses scheme 16
2.5. Enterprise zones and freeports 18
2.6. Local newspaper relief 18
2.7. Telecommunications relief 19
2.8. Pub relief 19
2.9. Day nurseries (childcare) 20
2.10. Wales: high streets rate relief 20
2.11. Northern Ireland 21
3. Covid-19: business support grants 22
3.1. Business support grants: March-August 2020 22
3.2. Local Restrictions Support Grant: Sep-Dec 2020 23
3.3. Local Restrictions Support Grant: Jan-Mar 2021 24
3.4. Additional Restrictions Grant 25
3.5. Restart Grants: Apr 2021- 26
3.6. Omicron Hospitality and Leisure Grants 26