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.

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