From 1 April 2021, eligible premises used wholly or mainly for retail, hospitality, leisure and/or aviation purposes can get 100% relief for up to 12 months.
The following premises may be eligible:
- bed and breakfast accommodation
- camping site
- caravan site
- chalet, holiday hut and bothy
- guest house, hotel and hostel
- public house
- self-catering holiday accommodation
- timeshare accommodation
- retail shop
- leisure: for example an arts gallery or centre, sports club, sports centre, sports ground, clubhouse, gymnasium, museum, cinema, theatre, music venue, ticket office, recreation ground, bingo hall, tourist attraction or tourist facility or soft play centre.
Use as an amusement arcade or amusement centre, but excluding any lands and heritages on which any licence allows the operation of a sub-category B2 gaming machine, within the meaning of regulation 5(5) of the Categories of Gaming Machine Regulations 2007(a).
- service providers – for example provide hair and beauty services, shoe repairs, key cutting, photo processing, laundry services, car or tool hire, car washing or repair of domestic electronic/electrical goods.
- letting agency and funeral parlour
- travel agency
- news publishing
If the premises already receives 100% relief for another reason you should not apply.