All retail, leisure and hospitality businesses occupying properties with a rateable value of up to £500,000 will receive 100% non-domestic rates relief for the duration of 2021-22. This enhanced retail, leisure and hospitality relief scheme, in combination with WG existing Small Business Rates Relief scheme, will ensure that over 70,000 businesses in Wales will pay no rates at all in 2021-22.
Businesses in the leisure and hospitality sectors with a rateable value of over £500,000 will also received 100% rates relief for 2021‑22, recognising the acute impact the pandemic has had on these sectors.
The scheme will operate in the same manner as it did in 2020-21, with local authorities in Wales being responsible for the administration of the scheme.
https://gov.wales/written-statement-covid-19-and-non-domestic-rates-relief-businesses-2021-22
