Which properties will benefit from the relief?
Properties that will benefit from the relief will be occupied hereditaments with a rateable value of less than £51,000, that are wholly or mainly being used as shops, restaurants, cafes and drinking establishments South Ribble consider shops, restaurants, cafes and drinking establishments to mean:
i. Hereditaments that are being used for the sale of goods to visiting members of the public:
- shops (such as: florists, bakers, butchers, grocers, greengrocers, jewellers, stationers, off licences, chemists, newsagents, hardware stores, supermarkets, etc.)
- charity shops
- opticians
- post offices
- furnishing shops/ display rooms (such as: carpet shops, double glazing, garage doors)
- car/ caravan show rooms
- second hand car lots
- markets
- petrol stations
- garden centres
- art galleries (where art is for sale/hire).
ii. Hereditaments that are being used for the provision of the following services to visiting members of the public:
- hair and beauty services (such as: hair dressers, nail bars, beauty salons, tanning shops, etc.)
- shoe repairs/ key cutting
- travel agents
- ticket offices e.g. for theatre
- dry cleaners
- launderettes
- PC/ TV/ domestic appliance repair
- funeral directors
- photo processing
- DVD/ video rentals
- tool hire
- car hire.
iii. Hereditaments that are being used for the sale of food and/ or drink to visiting members of the public:
- restaurants
- takeaways
- sandwich shops
- coffee shops
- pubs
- bars.
To qualify for the relief the hereditament should be wholly or mainly being used as a shop, restaurant, cafe or drinking establishment. In a similar way to other reliefs (such as charity relief), this is a test on use rather than occupation. Therefore, hereditaments which are occupied but not wholly or mainly used for the qualifying purpose will not qualify for the relief.
The list set out above is not intended to be exhaustive as it would be impossible to list the many and varied retail uses that exist. There will also be mixed uses. However, it is intended to be a guide for recipients as to the types of uses that South Ribble Borough Council considers for this purpose to be retail. South Ribble Borough Council will determine whether particular properties not listed are broadly similar in nature to those above and, if so, to consider them eligible for the relief. Conversely, properties that are not broadly similar in nature to those listed above will not be eligible for the relief.