In response to COVID-19, the Government has announced a business rates relief package and grant funding for certain small businesses and eligible properties in the retail, leisure and hospitality properties. There has been some uncertainty about whether these apply to charities, so the Charity Tax Group (CTG) has produced a guide including worked examples. The reliefs and grants (all England only) include:

• Expanded Retail Discount
• Retail, Hospitality & Leisure Grant and Small Business Grant Fund
• Local Authority Discretionary Grant Fund

Separate funding schemes are also available in Scotland, Wales and Northern Ireland.