Retail discount cash cap

No ratepayer can in any circumstances exceed the £110,000 cash cap across all of their hereditaments in England.

Where a ratepayer has a qualifying connection with another ratepayer, those ratepayers should be considered as one ratepayer for the purposes of the cash cap.

A ratepayer shall be treated as having a qualifying connection with another:

  • where both ratepayers are companies, and
    • one is a subsidiary of the other, or
    • both are subsidiaries of the same company; or
  • where only one ratepayer is a company, the second ratepayer has such an interest in that company which would, if the second ratepayer were a company, result in it being the holding company of the other.

Any relief provided under this scheme will need to comply with the UK’s domestic and international subsidy control obligations.

Contact the business rates team

Our phone line is open Monday, Tuesday and Thursday, 9am to 5pm.

The above address is for written correspondence only.

We are unable to see customers in person. Our Customer Services Centres can accept copies of documents but will not be able to answer any questions about your Business Rates.